The tax havens are territories that implement a tax system favorable to citizens and non-resident enterprises that address for legal purposes in that state benefits such as exemptions in total taxes.

Below is a list of tax havens by the OECD developed which includes a series of territories:

* Does not meet the criteria in the areas of banking and fiscal transparency
* Two grays that are committed but not yet implemented.

- Black List: Costa Rica, Malaysia, Philippines, Uruguay.

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

- Light gray list: Austria, Belgium, Brunei, Chile, Guatemala, Luxembourg, Singapore, Switzerland.

However, others constitute the list of jurisdictions that implement international standards substantially as Argentina, Australia, Barbados, Canada, China, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Japan, Jersey, South Korea, Malta, Mauritius, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Russia, Seychelles, Slovakia, South Africa, Spain, Sweden, Turkey, United Arab Emirates, United United, United States, Virgin Islands.
This information was provided by the business sale advisers .