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STATISTIKA & INFO/Svet
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RAZVOJNO POROČILO O JURISDIKCIJAH

(poročilo Globalnega foruma OECD o
uvedbi mednarodno dogovorjenega davčnega standarda)<a href="#_edn1"
name="_ednref1" title="">[1]</a>

Napredek z dne 5. maj 2009

<table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0
 style="border-collapse:collapse;border:none">
 <tr style="height:22.7pt">
 <td width=631 colspan=4 style="width:473.4pt;border:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcije, ki so v veliki meri
 uvedle mednarodno dogovorjeni davčni standard
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Argentina
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Nemčija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Koreja
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Sejšeli
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Avstralija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Grčija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Malta
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Slovaška
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Barbados
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Guernsey
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Mauricius
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Južna
 Afrika
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Kanada
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Madžarska
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Mehika
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Španija
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Kitajska<a
 href="#_edn2" name="_ednref2" title="">[2]</a>
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Islandija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Nizozemska
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Švedska
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Ciper
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Irska
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Nova
 Zelandija
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Turčija
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Češka
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Otok Man
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Norveška
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Združeni
 arabski emirati
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Danska
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Italija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Poljska
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Združeno
 Kraljestvo
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Finska
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Japonska
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Portugalska
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Združene
 države Amerike
 </td>
 </tr>
 <tr>
 <td width=154 valign=bottom style="width:115.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Francija
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Jersey
 </td>
 <td width=154 valign=bottom style="width:115.15pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Ruska
 federacija
 </td>
 <td width=171 valign=bottom style="width:127.95pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Ameriški
 Deviški otoki
 </td>
 </tr>
</table>

</div>

<table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0
 style="border-collapse:collapse;border:none">
 <tr style="height:22.7pt">
 <td width=615 colspan=6 style="width:461.2pt;border:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcije, ki so se zavezale k
 mednarodno dogovorjenemu davčnemu standardu, a ga zaenkrat še niso v večji meri
 uvedle
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=102 style="width:76.75pt;border:solid windowtext 1.0pt;border-top:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcija
 </td>
 <td width=102 style="width:76.75pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Leto obveze
 </td>
 <td width=102 style="width:76.75pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Število sporazumov
 </td>
 <td width=103 style="width:77.45pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcija
 </td>
 <td width=102 style="width:76.75pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Leto obveze
 </td>
 <td width=102 style="width:76.75pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Število sporazumov
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=615 colspan=6 style="width:461.2pt;border:solid windowtext 1.0pt;
 border-top:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Davčne oaze<a href="#_edn3"
 name="_ednref3" title="">[3]</a>
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Andora
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Liechtenstein
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Anguilla
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Marshallovi
 otoki
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2007
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Antigua
 in Barbuda
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (7)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Monako
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Aruba
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (4)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Montserrat
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Bahami
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Nauru
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2003
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Bahrajn
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2001
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (6)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Nizozemski
 Antili
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2000
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (7)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Belize
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Niue
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Bermudi
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2000
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (11)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Panama
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Britanski
 Deviški otoki
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (3)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 St. Kitts
 in Nevis
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Kajmanski
 otoki<a href="#_edn4" name="_ednref4" title="">[4]</a>
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2000
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (8)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 St.
 Lucija
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Cookovi
 otoki
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 St.
 Vincent & Grenadini
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Dominika
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Samoa
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Gibraltar
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 San
 Marino
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2000
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Grenada
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Otoki
 Turks in Caicos
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2002
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Liberija
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2007
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Vanuatu
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2003
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=615 colspan=6 valign=bottom style="width:461.2pt;border:solid windowtext 1.0pt;
 border-top:none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt">
 Drugi finančni centri
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Avstrija<a
 href="#_edn5" name="_ednref5" title="">[5]</a>
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Luksemburg5
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Belgija5
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (1)
 </td>
 <td width=103 valign=top style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Malezija
 </td>
 <td width=102 valign=top style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Brunej
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (5)
 </td>
 <td width=103 valign=top style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Filipini
 </td>
 <td width=102 valign=top style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Čile
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Singapur
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=top style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Kostarika
 </td>
 <td width=102 valign=top style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Švica5
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
 <tr>
 <td width=102 valign=bottom style="width:76.75pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt">
 Gvatemala
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 <td width=103 valign=bottom style="width:77.45pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 Urugvaj
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 2009
 </td>
 <td width=102 valign=bottom style="width:76.75pt;border-top:none;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt">
 (0)
 </td>
 </tr>
</table>

</div>

<table class=MsoTableGrid border=1 cellspacing=0 cellpadding=0 width=631
 style="width:473.4pt;border-collapse:collapse;border:none">
 <tr style="height:22.7pt">
 <td width=631 colspan=4 style="width:473.4pt;border:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcije, ki se niso zavezale
 k mednarodno dogovorjenemu davčnemu standardu
 </td>
 </tr>
 <tr style="height:22.7pt">
 <td width=154 style="width:115.15pt;border:solid windowtext 1.0pt;border-top:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcija
 </td>
 <td width=154 style="width:115.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Število sporazumov
 </td>
 <td width=154 style="width:115.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Jurisdikcija
 </td>
 <td width=171 style="width:127.95pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:22.7pt">
 Število sporazumov
 </td>
 </tr>
 <tr style="height:26.0pt">
 <td width=631 colspan=4 valign=top style="width:473.4pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:26.0pt">
 Vse jurisdikcije, spremljane s
 strani Globalnega foruma, so sedaj zavezane k mednarodno dogovorjenemu
 davčnemu standardu
 </td>
 </tr>
</table>

</div>

Opomba: Zgornji sestavek je neuraden prevod objavljene
vsebine na spletnih straneh OECD. Izvirni dokument v angleškem jeziku prilagamo
v prilogi tega sestavka.

Slovenije ni na nobenem izmed treh seznamov.

Vir: Spletne strani Organizacije za ekonomsko sodelovanje in
razvoj (OECD) [06.05.2009].

</div>

<div>

<a href="#_ednref1"
name="_edn1" title="">[1]</a> Mednarodno dogovorjen davčni
standard, ki so ga razvili pri OECD v sodelovanju z državami nečlanicami OECD
in ki je bil podprt s strani finančnih ministrov G20 na srečanju v Berlinu 2004 in s strani Komiteja strokovnjakov mednarodnega sodelovanja pri davčnih zadevah Združenih
narodov na srečanju oktobra 2008. Standard zahteva izmenjavo informacij na
zahtevo v vseh davčnih zadevah za administracijo in uveljavitev domače davčne
zakonodaje brez upoštevanja zahtev domače obdavčitve obresti ali bančne tajnosti
za davčne namene. Zagotavlja tudi obširna varovala za zaščito zaupnosti
izmenjanih podatkov.

</div>

<a href="#_ednref2"
name="_edn2" title="">[2]</a> Izvzete posebne administrativne
regije, ki so se zavezale uporabljati mednarodni dogovorjeni davčni standard.

</div>

<a href="#_ednref3"
name="_edn3" title="">[3]</a> Te jurisdikcije so bile
identificirane v letu 2000 z izpolnjevanjem kriterijev za davčno oazo, kot je
opisano v OECD poročilu iz leta 1998.

</div>

<a href="#_ednref4"
name="_edn4" title="">[4]</a> Kajmanski otoki so uzakonili
zakonodajo, ki dovoljuje enostransko izmenjavo informacij, in so identificirali
12 držav, s katerimi so tako prijavljeni delati. Ta pristop je bil pregledan s
strani OECD.

</div>

<a href="#_ednref5"
name="_edn5" title="">[5]</a> Avstrija, Belgija, Luksemburg in
Švica so opustile pridržke k 26. členu Vzorčne davčne konvencije OECD. Belgija
je že pisala 48 državam in predlagala zaključek protokolov s posodobitvijo 26.
člena njihovih obstoječih sporazumov. Avstrija, Luksemburg in Švica so
napovedale, da so začele pisati članicam sporazuma z namenom pokazati, da so
sedaj pripravljene vstopiti v ponovna pogajanja pri sporazumih, da bi vključile
nov 26. člen.

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