Ireland does not appear on the 2017 EU list of 17 tax havens, or the EU's list of 47 "greylist" tax havens; again, no EU-28 country has ever been listed by the EU.
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It has created a Blacklist and Greylist of countries that have not taken adequate CTF action. As of 24 October 2019, the FAFT blacklist (Call for action nations) only listed two countries for terrorism financing: North Korea and Iran; while the FATF greylist (Other monitored jurisdictions) had 12 countries: Pakistan (Pakistan and state-sponsored terrorism), Bahamas, Botswana, Cambodia, Ghana, Iceland, Mongolia, Panama, Syria, Trinidad and Tobago, Yemen, and Zimbabwe.FATF nations, Full member nations, Observer nations, Call for action nations (Blacklisted nations), Other monitored jurisdictions (greylisted nations), FATF, accessed 24 October 2019.Clear warning: FATF statement, Business recorder, 22 October 2019.
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As at 24 October 2019, Pakistan was on the FATF greylist for terrorism financing and has met only 5 of 27 action items, and it has been given four months to comply with the remaining action points for the prevention of terror financing.
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A greylist contains items that are temporarily blocked (or temporarily allowed) until an additional step is performed. Blacklists can be applied at various points in a security architecture, such as a host, web proxy, DNS servers, email server, firewall, directory servers or application authentication gateways. The type of element blocked is influenced by the access control location. DNS servers may be well-suited to block domain names, for example, but not URLs.
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Ireland is on all academic "tax haven lists", including the , and tax NGOs. Ireland does not meet the 1998 OECD definition of a tax haven, but no OECD member, including Switzerland, ever met this definition; only Trinidad & Tobago met it in 2017. Similarly, no EU–28 country is amongst the 64 listed in the 2017 EU tax haven blacklist and greylist. In September 2016, Brazil became the first G20 country to "blacklist" Ireland as a tax haven.
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The Colegio Nacional de Abogados de Panama (CNA) urged the government to sue. Political analyst Mario Rognoni said that the world perceives Panama as a tax haven. The government of President Juan Carlos Varela might become implicated if he tries to cover up for those involved, Rognoni said. Economist Rolando Gordon said the affair hurts Panama, which has just emerged from the greylist of the FATF, and added that each country, especially Panama, must conduct investigations and determine whether illegal or improper acts were committed.
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In December 2017, EU Commission adopted a "blacklist" of territories to encourage compliance and cooperation: American Samoa, Bahrain, Barbados, Grenada, Guam, South Korea, Macau, The Marshall Islands, Mongolia, Namibia, Palau, Panama, Saint Lucia, Samoa, Trinidad and Tobago, Tunisia, United Arab Emirates. In addition, the Commission produced a "greylist" of 47 jurisdictions who had already committed to cooperate with the EU to change their rules on tax transparency and cooperation. Only one of the EU's 17 blacklisted tax havens, namely Samoa, was in above. The EU lists did not include any OECD or EU jurisdictions, or any of the .
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A first round of reviews was conducted for all member jurisdictions and jurisdictions relevant to the work of the Forum, and ended in 2016. Then, the 2010 Terms of Reference used to conduct the reviews were strengthened to integrate new principles, such as the availability of beneficial ownership information, and became the 2016 Terms of Reference. The Forum is currently in the middle of its second round of reviews. Since 2009 it has classified tax havens into a "blacklist" of non- committers and a "graylist" (or "greylist") of non-implementers of the request-based "internationally agreed tax standard".
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"Yellow" and "NoBL") are varieties that are not in widespread use and so the names themselves are not in widespread use, but should be recognized by many spam control specialists. ; White List : A listing is an affirmative indication of essentially absolute trust ; Black List : A listing is a negative indication of essentially absolute distrust ; Grey List : Most frequently seen as one word (greylist or greylisting) not involving DNSBLs directly, but using temporary deferral of mail from unfamiliar sources to allow for the development of a public reputation (such as DNSBL listings) or to discourage speed-focused spamming. Occasionally used to refer to actual DNSBLs on which listings denote distinct non-absolute levels and forms of trust or distrust. ; Yellow List : A listing indicates that the source is known to produce a mixture of spam and non-spam to a degree that makes checking other DNSBLs of any sort useless.
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