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Towards a Level Playing Field,
second edition.


Report undertaken by Stikeman Elliott on behalf of the ITIO and STEP.

 


Please note, many of these documents are available in PDF format only. To download a copy of Adobe Reader, please click here.





A Level Playing Field for Tax Information Exchange?
Richard J Hay, Tax Planning International Review
September 2003


Information Exchange and Global Economic Regulation: For Whose Benefit?
- Dr Terry Dwyer, Australian National University.


Global Competition in Offshore Business Services: Prospects for Developing Countries - Rajiv Biswas, Commonwealth Secretariat


Offshore Financial Centres and the Supranationals: Collision or Cohabitation? - Richard J Hay, Stikeman Elliott (Chase Journal, September 2001)


WTO Compatibility of the OECD 'Defensive Measures' against 'Harmful Tax Competition' - Dr Roman Grynberg and Ms Bridget Chilala, Commonwealth Secretariat, September 2001


Potential WTO Claims in Response to Countermeasures under the OECD's Recommendations Applicable to Alleged Tax Havens
- Stephen J. Orava, Baker & McKenzie, October 2001


Think Again: Money Laundering - Nigel Morris-Cotterill (Foreign Policy, May-June 2001)


The OECD, Harmful Tax Competition And Tax Havens: Towards An Understanding Of The International Legal Context - Professor William Gilmore, Faculty of Law University of Edinburgh. (from Commonwealth Secretariat website)


The Implications of The OECD Harmful Tax Competition Initiative for Offshore Financial Centres Paper - Commonwealth Secretariat (from Commonwealth Secretariat website)


OECD Curbs on International Financial Centres: a Major Issue for Small States - B Persaud (from Commonwealth Secretariat website)


The OECD "Harmful Tax Competition" Initiative - Michael P Devereux (from Commonwealth Secretariat website)


  

 

LITTLE DIFFERENCE BETWEEN ONSHORE AND OFFSHORE,
NEW ANALYSIS OF OECD DATA REVEALS


“End stigmatisation and let us into treaty network”, say small countries
Commonwealth calls for fair play



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