The OECD divides countries into three categories: those who comply with rules on sharing tax information (white list), those who say they will but have yet to act (gray list), and nations which have not yet agreed to change banking secrecy practices (black list.)

GRAY LIST:

Costa Rica, Malaysia (Labuan), Philippines and Uruguay, added Tuesday after being taken off the black list.

Also: Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Dominica, Gibraltar, Grenada, Liberia, Liechtenstein, Marshall Islands, Monaco, Montserrat, Nauru, Netherlands Antilles, Niue, Panama, St. Kitts and Nevis, St Lucia, St Vincent and Grenadines, Samoa, San Marino, Turks and Caicos Islands, Vanuatu.

The following gray list countries haven't fully implemented the rules, although their economies are sufficiently diversified away from financial services so as not fit the classic definition of tax havens: Austria, Belgium, Brunei, Chile, Guatemala, Luxembourg, Singapore and Switzerland.

WHITE LIST:

Argentina, Australia, Barbados, Canada, China (excluding Hong Kong and Macau), Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Japan, Jersey, Korea, Malta, Mauritius, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russia, Seychelles, Slovak Republic, South Africa, Spain, Sweden, Turkey, United Arab Emirates, Britain, United States, and the US Virgin Islands.

BLACK LIST:

None.

UNLISTED:

Hong Kong and Macau are referred to as special administrative regions of China which the OECD says "have committed to implement the internationally agreed tax standard."

- AP