3 April 2012 On 21 March 2012, the tax administration issued (Guía de orientación No. DG 001/2012) confirming the applicability for 2012, of the list of countries or territories considered to be tax havens or as having territories with a preferential tax regime, as issued on 29 September 2011 (Guía de orientación No. DG 001/2011). The list of countries and territories with preferential tax regimes or tax havens applicable for 2012 is as follows: Low-tax countries or territories – Albania – Cyprus – Delaware, United States – Hong Kong – Kuwait – Labuan, Malaysia – Liechtenstein – Lebanon – Macau...