The Changing Role of Tax Havens – An Empirical Analysis of the Tax Havens Worldwide

Journal
International
Bulletin for International Taxation 2011 (Volume 65), No. 1
A decade after the OECD’s harmful tax practice initiative was launched, the role of tax havens has changed considerably. All tax havens have substantially implemented or committed to the internationally agreed tax standard. A new concept of tax havens is, therefore, required and is developed by the author in this article.