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. The Five Essential Issues Facing Offshore Financial Centres
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Contents
Contents
Cover page
Acknowledgements
Abbreviations
Introduction: Globalisation, Tax Competition and Economic Development
The OECD Harmful Tax Competition Policy: A Major Issue for Small States
Promoting a More Inclusive Dialogue
Globalisation and Tax-related Issues: What are the Concerns?
The Future of Financial Services in the Caribbean
Administrative and Resource Implications for Small States
Governance in a Globalised World: Is it the End of the Nation State?
The OECD Harmful Tax Competition Initiative
International Trade in Offshore Business Services: Can Developing Countries Compete?
The OECD and the Captive Insurance Industry: The OECD Report Re-examined
WTO Compatibility of the OECD ‘Defensive Measures' against Harmful Tax Competition
Potential WTO Claims in Response to Countermeasures under the OECD's Recommendations Applicable to Alleged Tax Havens
Export Processing Zones and the WTO Agreement on Subsidies and Countervailing Measures
Getting the Domestic Financial Architecture Right
The Five Essential Issues Facing Offshore Financial Centres
Offshore Financial Centres and the Supranationals: Collision or Cohabitation?
Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition
Some Legal Issues Arising out of the OECD Reports on Harmful Tax Competition
The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context
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Chapters
Cover page
Acknowledgements
Abbreviations
Introduction: Globalisation, Tax Competition and Economic Development
The OECD Harmful Tax Competition Policy: A Major Issue for Small States
Promoting a More Inclusive Dialogue
Globalisation and Tax-related Issues: What are the Concerns?
The Future of Financial Services in the Caribbean
Administrative and Resource Implications for Small States
Governance in a Globalised World: Is it the End of the Nation State?
The OECD Harmful Tax Competition Initiative
International Trade in Offshore Business Services: Can Developing Countries Compete?
The OECD and the Captive Insurance Industry: The OECD Report Re-examined
WTO Compatibility of the OECD ‘Defensive Measures' against Harmful Tax Competition
Potential WTO Claims in Response to Countermeasures under the OECD's Recommendations Applicable to Alleged Tax Havens
Export Processing Zones and the WTO Agreement on Subsidies and Countervailing Measures
Getting the Domestic Financial Architecture Right
The Five Essential Issues Facing Offshore Financial Centres
Offshore Financial Centres and the Supranationals: Collision or Cohabitation?
Transparency versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition
Some Legal Issues Arising out of the OECD Reports on Harmful Tax Competition
The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context
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