The Guardian has reported (edited):
The OECD is also working on a fresh blacklist of uncooperative countries. [C]entres of secretive offshore activity, including Liechtenstein and Panama, are among more than 30 countries that have failed to sign agreements to hand over information.
The G20 is believed to be drawing up its list from three overlapping groups of havens: those that have no double taxation conventions, which allow countries to swap information on taxpayers; those that have refused to accept the idea of new tax TIEAs; and those which agreed in principle to TIEAs but have failed to sign them.
As I have noted: this will be a disappointing outcome from the G20.
For a start regulation has nothing to do with TIEAs.
And TIEAs are not giving rise to any meaningful information exchange, as my previous blog has shown.
They really do have to do much, much better than this to win any real progress.