Responsive regulation, multilateralism, bilateral tax treaties and the continuing appeal of offshore finance centres
Regulatory dialogue between states with widely diverging tax systems has emerged as a key feature of OECD, IMF and EU initiatives on Offshore Finance Centres 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 regulatory approach. This was the initial reading of the OECD’s Harmful Tax Practices Project that identified...[Show more]
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