On 25 September 2013, the list of countries or territories considered to be tax havens or territories with preferential tax regimes was published by means of Guide No. DG-001/2013. The list will be applicable for the tax year 2014 and it classifies the countries or territories in three different categories as follows:
| - | low-tax category: Albania, Andorra, Barbados, Bosnia and Herzegovina, Botswana, Bulgaria, Czech Republic, Cypr… |