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- W28605931 abstract "Martin A. Sullivan’s recent analysis (‘‘Lessons From the Last War on Tax Havens,’’ Tax Notes, July 30, p. 327, Doc 2007-17436, 2007 TNT 147-5) was an interesting look at the status of the OECD’s anti-tax-competition campaign. Using a review of Jason Sharman’s excellent new book (Havens in a Storm: The Struggle for Global Tax Regulation) as a springboard, Sullivan concludes that the OECD largely has failed in its efforts to force so-called tax havens to change their domestic laws for the benefit of foreign tax collectors. I certainly do not disagree with this general conclusion, and I also appreciate a mention of my small role in the demise of the OECD’s anti-tax-competition scheme, but there are several elements of the article that merit a response." @default.
- W28605931 created "2016-06-24" @default.
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- W28605931 date "2007-01-01" @default.
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- W28605931 title "The Real Story of the Tax Haven War" @default.
- W28605931 hasPublicationYear "2007" @default.
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