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, Cyprus, Delaware (US), Florida (US), Georgia, Gibraltar, Hong Kong, Ireland, Kuwait, Labuan (Malaysia), Latvia, Lebanon, Liechtenstein, Lithuania, Macau, Macedonia, Malta, Mariana Islands, Mauritius, Micronesia, Moldova, Montenegro, Oman, Qatar, Paraguay, Romania, San Marino, Serbia, Singapore,...