Tax Information Exchange Agreements Under Negotiation

Negotiations for a tax information exchange agreement with Belize commenced on June 26, 2010.

Negotiations for a tax information exchange agreement with Gibraltar commenced on May 14, 2009.

Negotiations for a tax information exchange agreement with Liberia commenced on February 23, 2010.

Negotiations for a tax information exchange agreement with Montserrat commenced on December 3, 2010.

Negotiations for a tax information exchange agreement with Vanuatu commenced on July 21, 2010.