Malta, Cyprus and the United Arab Emirates are among the countries whose citizenship and residence by investment schemes (CBI/RBI) have been deemed high-risk by the OECD.
They are considered potentially high-risk as they give access to a low personal tax rate on income from foreign financial assets and do not require an individual to spend a significant amount of time in the jurisdiction offering the scheme.
Other jurisdictions whose schemes fell into this category are: Antigua and Barbuda, The Bahamas, Bahrain, Barbados, Colombia, Dominica, Grenada, Malaysia, Mauritius, Monaco, Montserrat, Panama, Qatar, Saint Kitts ...
