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(English) Deciphering the OECD’s End Game

STEP Caribbean Conference

Jason Sharman, Griffith University

[email protected]


This paper is devoted to answering the question ‘What does the OECD want?’ with regards to international tax regulation. It begins by describing the background for the OECD’s current campaign in the area of international tax regulation, a campaign that began in the mid-1990s. It tracks […]

(English) International Financial Centres: Status of the Debate, Challenges, and Ways Forward

Paper of the Commonwealth Secretariat

Marlborough House

London SW1Y 5HX

September 2009

Executive Summary

The global economic crisis has intensified the debate about the role of International Finance Centres (IFCs). Serious concerns have been expressed that IFCs deprive developed states of tax revenue because of a lack of transparency, and facilitate capital […]

(English) The OECD`s Main Objective

The OECD took over from the Organization for European Economic Co-operation in 1961. Since then, its mission has been to help its member countries to achieve sustainable economic growth and employment and to raise the standard of living in member countries while maintaining financial stability – all this in order to contribute to the development […]

(English) IMF Executive Board Integrates the Offshore Financial Center Assessment Program with the FSAP

Public Information Notice (PIN) No. 08/82 July 9, 2008

Public Information Notices (PINs) form part of the IMF’s efforts to promote transparency of the IMF’s views and analysis of economic developments and policies. With the consent of the country (or countries) concerned, PINs are issued after Executive Board discussions of Article IV consultations with member […]

(English) The G20 and Tax Haven Hypocrisy

Thursday, April 02, 2009

Mar 26th 2009 | BERLIN

From The Economist print edition

Big economies are leaning on offshore tax havens. But greater abuse may be taking place at home

MONEY launderers are moved by greed, unlike Jason Sharman, a political scientist at Australia’s Griffith University. Yet with a budget […]

(English) Top 15 Tax Havens in the World by National Geographic (May 2010 Edition)

In May´s edition of National Geographic magazine, there is a graph ranking the top 15 tax havens in the world, based on figures from the Tax Justice Network. The countries’ rankings are based on transactions volume and transparency level.

Top 15 Tax Havens in the world by National Geographic

(English) Panama is Not a Tax Haven

By Eduardo Morgan Jr.

June 2008

The world’s richest countries, organized in the OECD (Organization for Economic Cooperation and Development), have launched an insidious campaign against what they call “Harmful Tax Competition”, a campaign against so-called TAX HAVENS.

But we must ask ourselves, is Panama a Tax Haven in accordance with the parameters established by […]

(English) How Much is the Canal Worth?

by Eduardo Morgan Jr.

August 2006

The report covering the performance of the 2005 Fiduciary Development Fund was published recently. The Fund reported that it had earned $1,151,408.92 from fixed-termed deposits on its capital, that is approximately 3.1669 percent, well above the approximately 1.421 percent of the previous year, to which the earnings from investments […]