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Student Publications Homepage
ARTICLE CONTENTS
[Pages 389-418]
TOP OF ARTICLE
Introduction
I. Historical Background
A. The Organization for Economic Co-Operation & Development
B. The 1998 Report—Harmful Tax Competition: An Emerging Global Issue
C. The 2000 Report—Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices
D. Framework for a Collective Memorandum of Understanding on Eliminating Harmful Tax Practices
II. Countries Reaction to the Reports and Blacklist and the Potential Impact on the Listed Jurisdictions
III. Dialogue With the OECD
A. The Barbados Meeting of January 8–9, 2001
B. Task Force Meeting in London on January 26–28, 2001
C. OECD Conference in Tokyo on February 15–16, 2001
D. OECD-Commonwealth Task Force Meeting in Paris on March 1–2, 2001
III. Results from the OECD’s Initiative
A. Advanced Commitments
B. United States’ Opposition & the OECD’s Modification
C. Last Minute Commitments & Defiance
Conclusion
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