Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping

Inclusive Framework members on 31 May 2022

 

1	Albania	51	Gabon	101	Pakistan
2	Andorra	52	Georgia	102	Panama
3	Angola	53	Germany	103	Papua New Guinea
4	Anguilla	54	Gibraltar	104	Paraguay
5	Antigua and Barbuda	55	Greece	105	Peru
6	Argentina	56	Greenland	106	Poland
7	Armenia	57	Grenada	107	Portugal
8	Aruba	58	Guernsey	108	Qatar
9	Australia	59	Haiti	109	Romania
10	Austria	60	Honduras	110	Russian Federation
11	The Bahamas	61	Hong Kong (China)	111	Saint Kitts and Nevis
12	Bahrain	62	Hungary	112	Saint Lucia
13	Barbados	63	Iceland	113	Saint Vincent and the Grenadines
14	Belarus	64	India	114	Samoa
15	Belgium	65	Indonesia	115	San Marino
16	Belize	66	Ireland	116	Saudi Arabia
17	Benin	67	Isle of Man	117	Senegal
18	Bermuda	68	Israel	118	Serbia
19	Bosnia-Herzegovina	69	Italy	119	Seychelles
20	Botswana	70	Jamaica	120	Sierra Leone
21	Brazil	71	Japan	121	Singapore
22	British Virgin Islands	72	Jersey	122	Slovak Republic
23	Brunei Darussalam	73	Jordan	123	Slovenia
24	Bulgaria	74	Kazakhstan	124	South Africa
25	Burkina Faso	75	Kenya	125	Spain
26	Cabo Verde	76	Korea	126	Sri Lanka
27	Cameroon	77	Latvia	127	Sweden
28	Canada	78	Liberia	128	Switzerland
29	Cayman Islands	79	Liechtenstein	129	Thailand
30	Chile	80	Lithuania	130	Togo
31	China (People’s Republic of)	81	Luxembourg	131	Trinidad and Tobago
32	Colombia	82	Macau (China)	132	Tunisia
33	Congo	83	Malaysia	133	Turks and Caicos Islands
34	Cook Islands	84	Maldives	134	Türkiye
35	Costa Rica	85	Malta	135	Ukraine
36	Côte d’Ivoire	86	Mauritius	136	United Arab Emirates
37	Croatia	87	Mauritania	137	United Kingdom
38	Curaçao	88	Mexico	138	United States
39	Czech Republic	89	Monaco	139	Uruguay
40	Democratic Republic of the Congo	90	Mongolia	140	Viet Nam
41	Denmark	91	Montenegro	141	Zambia
42	Djibouti	92	Montserrat
43	Dominica	93	Morocco
44	Dominican Republic	94	Namibia
45	Egypt	95	Netherlands
46	Estonia	96	New Zealand
47	Eswatini	97	Nigeria
48	Faroe Islands	98	North Macedonia
49	Finland	99	Norway
50	France	100	Oman

1. The jurisdictional sections include tax agreements with jurisdictions that are not members of the Inclusive Framework. Such agreements are indicated with an asterisk (*).

2. Chapter 8 does not include jurisdictional sections for Belarus or the Russian Federation.