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- W2047702671 abstract "Of 35 countries identified as tax havens by the Organization for Economic Cooperation and Development, 26 are members of the Commonwealth. States which fail to revise policies identified as harmful by July 2001 will face concerted defensive action by OECD member states and other countries. Commonwealth Finance Ministers have sought to mitigate the effects of the policy on affected member states but it is not yet clear how successful its intervention has been. The OECD's policy of 'naming and shaming' of countries, many of them small and weak with limited economic opportunities, raises legal and ethical questions, and could destroy the rationale for offshore financial centres." @default.
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- W2047702671 date "2001-04-01" @default.
- W2047702671 modified "2023-09-24" @default.
- W2047702671 title "OECD curbs on offshore financial centres: A major issue for small states" @default.
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- W2047702671 doi "https://doi.org/10.1080/00358530120050062" @default.
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