Four countries made it onto the 'black list' of so-called 'tax havens': Costa Rica, Malaysia, the Philippines, and Uruguay.
In addition, as reported by Deutsche Welle, the OECD named countries that, while having assumed international obligations to ensure transparency in the tax area, do not fully implement them. These include, in particular: Luxembourg, Switzerland, Austria, Belgium, Liechtenstein, Andorra, Monaco, Gibraltar, Chile, and the Cayman Islands.
The OECD included in the so-called 'white list' states that fulfill international obligations in the tax area. These include all industrialized countries, most EU countries, as well as Russia and China.