Published on 06-Mar-09

INITIAL LIST OF OFFSHORE SECRECY JURISDICTIONS- For purposes of this paragraph, each of the following foreign jurisdictions, which have been previously and publicly identified by the Internal Revenue Service as secrecy jurisdictions in Federal court proceedings, shall be deemed listed by the Secretary as an offshore secrecy jurisdiction unless delisted by the Secretary under subparagraph (F)(ii): (i) Anguilla, (ii) Antigua and Barbuda, (iii) Aruba, (iv) Bahamas, (v) Barbados, (vi) Belize (vii) Bermuda (viii) British Virgin Islands (ix) Cayman Islands. (x) Cook Islands. (xi) Costa Rica. (xii) Cyprus. (xiii) Dominica. (xiv) Gibraltar. (xv) Grenada. (xvi) Guernsey/Sark/Alderney. (xvii) Hong Kong. (xviii) Isle of Man. (xix) Jersey. (xx) Latvia. (xxi) Liechtenstein. (xxii) Luxembourg. (xxiii) Malta. (xxiv) Nauru. (xxv) Netherlands Antilles. (xxvi) Panama. (xxvii) Samoa. (xxviii) St. Kitts and Nevis. (xxix) St. Lucia. (xxx) St. Vincent and the Grenadines. (xxxi) Singapore. (xxxii) Switzerland. (xxxiii) Turks and Caicos. (xxxiv) Vanuatu.