Territory categorisation for offshore penalties: upto 23 July 2013
Published 26 July 2013
The table below shows which territories are classified in 바카라 사이트˜category 1바카라 사이트™ and 바카라 사이트˜category 3바카라 사이트™ for the purposes of penalties for offshore non-compliance. Territories not listed here (other than the UK) are in 바카라 사이트˜category 2바카라 사이트™. Penalties for domestic (UK) matters fall into category 1.
This list applies to:
- inaccurate documents sent
- failures to notify that occur
- late returns that should have been filed
Category 1 | Category 3 |
---|---|
Anguilla | Albania |
Aruba | Algeria |
Australia | Andorra |
Belgium | Antigua and Barbuda |
Bulgaria | Armenia |
Canada | Bahrain |
Cayman Islands | Barbados |
Cyprus | Belize |
Czech Republic | Bonaire, Sint Eustatius and Saba |
Denmark (not including Faroe Islands and Greenland) | Brazil |
Estonia | Cameroon |
Finland | Cape Verde |
France | Colombia |
Germany | Congo, Republic of the |
Greece | Cook Islands |
Guernsey | Costa Rica |
Hungary | Curaçao |
Ireland | Cuba |
Isle of Man | Democratic People바카라 사이트™s Republic of Korea |
Italy | Dominica |
Japan | Dominican Republic |
Korea, South | Ecuador |
Latvia | El Salvador |
Lithuania | Gabon |
Malta | Grenada |
Montserrat | Guatemala |
Netherlands (not including Bonaire, Sint Eustatius and Saba) | Honduras |
New Zealand (not including Tokelau) | Iran |
Norway | Iraq |
Poland | Jamaica |
Portugal | Kyrgyzstan |
Romania | Lebanon |
Slovakia | Macau |
Slovenia | Marshall Islands |
Spain | Mauritius |
Sweden | Micronesia, Federated States of |
United States of America (not including overseas territories and possessions) | Monaco |
 | Nauru |
 | Nicaragua |
 | Niue |
 | Palau |
 | Panama |
 | Paraguay |
 | Peru |
 | Saint Kitts and Nevis |
 | Saint Lucia |
 | Saint Vincent and the Grenadines |
 | San Marino |
 | Seychelles |
 | Sint Maarten |
 | Suriname |
 | Syria |
 | Tokelau |
 | Tonga |
 | Trinidad and Tobago |
 | United Arab Emirates |
 | Uruguay |