FACTBOX-Tax havens of the world

March 4 (Reuters) - Germany's crackdown on secretive bank
accounts in Liechtenstein has put the spotlight on tax havens combining low
taxes, strict banking secrecy rules and an unwillingness to cooperate with other
countries.

Around 40 countries are still widely viewed as tax havens, according to
international organisations such as the Organisation for Economic Co-Operation
and Development (OECD) and the IMF.

The Tax Justice Network (TJN), an anti-tax haven lobby group, estimates that
global tax authorities miss out on around $250 billion each year because people
hold money off shore, calling that estimate "extremely conservative".

Many off-shore centres are small states, and several are dependent
territories of the United Kingdom, the United States, New Zealand or the
Netherlands.

Most countries on the OECD's list of tax havens have promised to adopt the
organisation's standards for tax transparency. But Liechtenstein, Monaco and
Andorra have not, and are therefore still on the OECD's list of uncooperative
havens.

A proposed new law in the United States, the Stop Tax Havens Abuse Act, also
targets a large number of countries, while the IMF has its own list of off-shore
centres in different stages of the Fund's monitoring process.

Tax consultancies such as www.taxresearch.org, which works closely with TJN,
have their own lists.

Following is a table of countries that are on the respective lists of these
organisations.

OECD U.S. Stop IMF Tax

Tax Havens Research

Abuse Act Org

ANDORRA un-cooperative no yes yes

ANGUILLA cooperative yes yes yes

ANTIGUA AND BARBUDA cooperative yes yes yes

ARUBA cooperative yes yes yes

BAHAMAS cooperative yes yes yes

BARBADOS no yes yes yes

BAHRAIN cooperative no yes yes

BELIZE cooperative yes yes yes

BERMUDA cooperative yes yes yes

BOTSWANA no no yes no

BRITISH VIRGIN ISLANDS cooperative yes yes yes

BRUNEI no no yes no

CAPE VERDE no no yes no

CAYMAN ISLANDS cooperative yes yes yes

COOK ISLANDS cooperative yes yes yes

COSTA RICA no yes yes yes

CYPRUS cooperative yes yes yes

DOMINICA cooperative yes yes yes

DUBAI no no yes no

GIBRALTAR cooperative yes yes yes

GRENADA cooperative yes yes yes

GUERNSEY cooperative yes * yes yes

HONG KONG no yes yes yes

ISLE OF MAN cooperative yes yes yes

IRELAND no no yes yes

JERSEY cooperative yes yes yes

LATVIA no yes no no

LEBANON no no yes yes

LIBERIA cooperative no no yes

LIECHTENSTEIN un-cooperative yes yes yes

LUXEMBOURG no yes yes yes

MACAU no no yes yes

MALAYSIA (LABUAN) no no yes yes

MALDIVES no no no yes

MALTA cooperative yes yes yes

MARSHALL ISLANDS cooperative no yes yes

MAURITIUS cooperative no yes yes

MONACO un-cooperative no yes yes

MONTSERRAT cooperative no yes yes

NAURU cooperative yes yes yes

NETHERLANDS ANTILLES cooperative yes yes yes

NIUE cooperative no yes yes

PALAU no no yes no

PANAMA cooperative yes yes yes

SAMOA cooperative yes yes yes

SAN MARINO cooperative no yes no

SEYCHELLES cooperative no yes yes

SINGAPORE no yes yes yes

ST. KITTS & NEVIS cooperative yes yes yes

ST. LUCIA cooperative yes yes yes

ST. VINCENT

AND THE GRENADINES cooperative yes yes yes

SWITZERLAND no yes yes yes

TURKS & CAICOS ISLANDS cooperative yes yes yes

UNITED KINGDOM no no no yes

URUGUAY no no yes no

U.S. VIRGIN ISLANDS cooperative no no no

VANUATU cooperative yes yes yes

* (includes Sark/Alderney)

yes = country is on the list

no = country is not on the list

(Reporting by Douwe Miedema)