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Taxes and Transnational Treaties: Responsive Regulation and the Reassertation of Offshore Sovereignty

Rawlings, Gregory

Description

Regulatory dialogue between states with widely diverging tax systems has emerged as a key feature of Organization for Economic Cooperation and Development (OECD), International Monetary Fund (IMF), and European Union (EU) initiatives on Offshore Finance Centers (OFCs) or tax havens. This has brought together states of differing dimensions in size, population, economy, and power. Where there is such a discrepancy in power between states there is often a temptation to assert a command-and-control...[Show more]

CollectionsANU Research Publications
Date published: 2007
Type: Journal article
URI: http://hdl.handle.net/1885/18681
Source: Law and Policy
DOI: 10.1111/j.1467-9930.2007.00245.x

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