Report

Responsive regulation, multilateralism, bilateral tax treaties and the continuing appeal of offshore finance centres

15 Nov 2005
Description

Dialogue between states with widely diverging tax systems has emerged as a key feature of international efforts to regulate tax havens. As these initiatives have unfolded there has been a transition away from regulation by command and control towards responsive regulatory dialogue in which tax havens have been encouraged to cooperate through engagement and active participation. Gregory Rawlings examines this transition.

Publication Details
Published year only: 
2005
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