Trouble in paradise
Following the publication of the OECD's list of 'harmful' tax regimes, Aparna Nathan looks at the background to the increasing pressure on the so-called tax havens to fall into line
The Office of Economic Co-operation and Development (OECD) report identifies harmful tax competition as tax practices that affect the location of financial and other services that erode the tax base of other countries; distort trade and investment patterns; and undermine the fairness, neutrality and broad social acceptance of tax systems.
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