White list, instead, is made up of tax havens that do not guarantee banking secrecy. Lately, many Black List countries have switched to the white list, e.g. Switzerland. One of the most exploited territories of the world, belonging to this list, is Delaware, since it offers LLC companies-type advantages, within US jurisdiction, even though it does not appear among black list tax havens.
Another example is represented by Canary Islands, one of European Tax Havens, very profitable in terms of tax rates.
In reason of international politics evolution, the geography of privileged taxation areas continuously changes, with the entrance of new countries in the white list as well as the exit of others from the black list.