Central America : Belize, Costa Rica,b,c Panama
Coast of East Asia : Hong Kong,b,e Macau,a,b,e Singaporeb
Europe/Mediterranean : Andorra,a Channel Islands (Guernsey and Jersey),e Cyprus,e Gibralter, Isle of Man,e Ireland,a,b,e Liechtenstein, Luxembourg,a,b,e Malta,e Monaco,a San Marino,a,e Switzerlanda,b
Indian Ocean : Maldives,a,d Mauritius,a,c,e Seychellesa,e
Middle East : Bahrain, Jordan,a,b Lebanona,b
North Atlantic : Bermudae
Pacific, South Pacific : Cook Islands, Marshall Islands,a Samoa, Nauru,c Niue,a,c Tonga,a,c,d Vanuatu
West Africa : Liberia
Sumber :
Organization for Economic Development and Cooperation (OECD), Towards Global Tax Competition, 2000; Dhammika Dharmapala and James R. Hines, “Which Countries Become Tax Havens?” Journal of Public Economics, Vol. 93, 0ctober 2009, pp. 1058-1068; Tax Justice Network, “Identifying Tax Havens and Offshore Finance Centers:
http://www.taxjustice.net/cms/upload/pdf/Identifying_Tax_Havens_Jul_07.pdf. The OECD’s “gray” list is posted at http://www.oecd.org/dataoecd/38/14/42497950.pdf. The countries in Table 1 are the same as the countries, with the exception of Tonga, in a recent GAO Report, International Taxation: Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions, GAO-09-157, December 2008.