In April 2009, concern about Luxembourg's banking secrecy laws, as well as its reputation as a tax haven, led to its being added to a "gray list" of nations with questionable banking arrangements by the G20. In response, the country soon after adopted OECD standards on exchange of information and was subsequently added into the category of "jurisdictions that have substantially implemented the internationally agreed tax standard". In March 2010, the ''Sunday Telegraph'' reported that most of Kim Jong-Il's $4 billion in secret accounts is in Luxembourg banks. Amazon.co.uk also benefits from Luxembourg tax loopholes by channeling substantial UK revenues as reported by ''The Guardian'' in April 2012. Luxembourg ranked third on the Tax Justice Network's 2011 Financial Secrecy Index of the world's major tax havens, scoring only slightly behind the Cayman Islands. In 2013, Luxembourg is ranked as the 2nd safest tax haven in the world, behind Switzerland.