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<p>DFID uses a range of criteria to inform how we allocate aid across countries. These
criteria include, for example, current and projected poverty levels in the country,
the country’s ability to self-finance its development (e.g. through domestic taxation),
and the likely effectiveness of UK aid.</p><br /><p>A number of EU member states maintain
lists of jurisdictions for tax purposes against criteria concerning tax transparency
and/or the prevailing tax rate. The EU does not maintain a blacklist; however a list
of 30 jurisdictions that featured on 10 or more member state lists was compiled and
then superseded by a recent European Commission update.</p><br /><p>This update included
UK Crown Dependencies and Overseas Territories which had the UK’s signature of the
Multilateral Convention on Mutual Administrative Assistance in Tax Matters extended
to them in 2014. The updated individual member state lists can be found at: http://ec.europa.eu/taxation_customs/taxation/gen_info/good_governance_matters/lists_of_countries/.</p><br
/><p>Of the 30 jurisdictions named in the original list, 14 received UK Official Development
Assistance (ODA) in 2013 (the most recent year for which consolidated figures are
available). Of these 14, only three (Liberia, Montserrat and Vanuatu) received ODA
from DFID for development and humanitarian assistance in that year. Details of funding
amounts to these 14 jurisdictions can be found at the Statistics on International
Development 2014 page of the gov.uk website.</p><br />
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