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A PROGRESS REPORT ON THE JURISDICTIONS SURVEYED BY THE OECD GLOBALFORUM IN IMPLEMENTING THE INTERNATIONALLY AGREED TAX STANDARD 1

Progress made as at 2 nd April 2009

Jurisdictions that have substantially implemented the internationally agreed tax standardArgentinaAustraliaBarbados

CanadaChina 2 CyprusCzech RepublicDenmarkFinlandFrance

GermanyGreeceGuernsey

Hungary IcelandIrelandIsle of ManItalyJapanJersey

KoreaMaltaMauritius

MexicoNetherlandsNew ZealandNorwayPolandPortugalRussian Federation

SeychellesSlovak RepublicSouth Africa

SpainSwedenTurkeyUnited Arab EmiratesUnited KingdomUnited StatesUS Virgin Islands

Jurisdictions 3 that have committed to the internationally agreed tax standard, but not yetsubstantially implemented

Jurisdiction Year ofCommitment

Number ofAgreements

Jurisdiction Year ofCommitment

Number ofAgreements

AndorraAnguillaAntigua andBarbudaArubaBahamasBahrainBelizeBermudaBritish VirginIslandsCayman Islands 4 Cook Islands

DominicaGibraltarGrenadaLiberiaLiechtensteinMarshall IslandsMonacoMontserratNauruNetherlandsAntilles

200920022002

200220022001200220002002

20002002

2002200220022007200920072009200220032000

(0)(0)(7)

(4)(1)(6)(0)(3)(3)

(8)(0)

(1)(1)(1)(0)(1)(1)(1)(0)(0)(7)

NiuePanamaSt Kitts andNevisSt LuciaSt Vincent &Grenadines SamoaSan MarinoTurks andCaicos IslandsVanuatu

200220022002

20022002

200220002002

2003

(0)(0)(0)

(0)(0)

(0)(0)(0)

(0)Other Financial Centres

AustriaBelgiumBruneiChileGuatemalaLuxembourgSingaporeSwitzerland

20092009200920092009200920092009

(0)(1)(5)(0)(0)(0)(0)(0)

1. The internationally agreed tax standard, which was developed by the OECD in co-operation with non-OECD countries and which wasendorsed by G20 Finance Ministers at their Berlin Meeting in 2004 and by the UN Committee of Experts on International Cooperationin Tax Matters at its October 2008 Meeting, requires exchange of information on request in all tax matters for the administration andenforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes. It also providesfor extensive safeguards to protect the confidentiality of the information exchanged.

2. Excluding the Special Administrative Regions, which have committed to implement the internationally agreed tax standard.

3.Unless otherwise indicated, the jurisdictions in this table were identified in 2000 as meeting the tax haven criteria described in the

1998 OECD report.

4. The Cayman Islands has enacted legislation that allows it to exchange information unilaterally and has identified 11 countries withwhich it is prepared to do so. This legislation is being reviewed by the OECD.

Jurisdictions that have not committed to the internationally agreed tax standardJurisdiction Number ofAgreements

Jurisdiction Number ofAgreements

Costa RicaMalaysia (Labuan)

(0)(0)

PhilippinesUruguay

(0)(0)