Global Links


Towards a Level Playing Field,
second edition.

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


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

Paper by James Hines of the University of Michigan titled "Do Tax Havens Flourish?", October 2004

"Remodelling the Competition for Capital: How Domestic Politics Erases the Race to the Bottom" - an article in the American Political Science Review by Scott Basinger and Mark Hallerberg, May 2004

Rachel Griffith and Alexander Clemm of the Institute for Fiscal Studies report titled "What has been the Tax Competition Experience of the Last 20 Years?", February 2004

"The Benefits of Tax Competition" - a paper by Richard Teather of the Institute of Economic Affairs, 2005

Yesim Yilmaz paper for Prosperitas titled "Tax Havens, Tax Competition and Economic Performance", June 2006

Marshall Langer, writing in Tax Notes International on "The Outrageous History of Caribbean Tax Treaties with OECD Member States", June 2002

"Offshore Financial Centres: the Supranational Initiatives" - an article by Richard Hay

Louise Mitchell presentation to the Euromoney Annual Offshore Seminar titled "Reviewing the OECD Harmful Tax Initiative:  the St. Vincent & the Grenadines Perspective", May 2005

Global Transparency, Exchange of Tax Information and Small Nations – Much Has Been Done, But More Needed to Ensure a Level Playing Field 26 May 2006

LEVELING THE PLAYING FIELD Paper by the International Trade and Investment Organization OECD Global Tax Forum Melbourne, 15 - 16 November 2005

LEVELING THE PLAYING FIELD Proposal by the International Trade and Investment Organization OECD Global Tax Forum, Ottawa, 14-15 October 2003

Closing statement by the Co-Chairs: OECD Global Forum on Taxation, Ottawa, 14-15 October 2003

Levelling the Playing Field: ITIO paper tabled at OECD Global Forum on Taxation, 14-15 October 2003

Agenda for OECD Global Forum on Taxation , 14-15 October 2003

Towards a Level Playing Field - Second Edition

ITIO letter to OECD asking for commitment to level playing field, 12 February 2002

The 17 fundamental clarifications sought from the OECD on 28 February 2001




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

Google I.T.I.O