Tax havens – list issued by tax administration

On 28 February 2008, resolution NAC-DGER2008-0182 of the tax administration was published in the Official Gazette, providing a "list of domains, jurisdictions, territories or associated states" that are considered, for the purposes of the law approved on 28 December 2007 - Ley de Equidad Tributaria, as tax havens and preferential tax regimes. The list is relevant for the purposes of transfer pricing provisions and the new remittance tax introduced by the law.

The list is …