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(English) The OECD’s Double Standard


By Andrew Quinlan

Published on Center for Freedom and Prosperity Foundation 

The Organization for Economic Cooperation and Development (OECD), through its Global Forum on Transparency and Exchange of Information for Tax Purposes, claims that it is working to “ensure that all jurisdictions adhere to the same high standard of international cooperation in tax matters.” CF&P has long pointed out that the OECD’s real objective is to use this supposed “high standard of international cooperation” as a back-door means to protect high-tax jurisdictions by limiting tax competition. To accomplish this the OECD does two things: 1) It attacks low-tax jurisdictions and attempts to saddle them with restrictions reducing their attractiveness to foreign investment and, 2) it hypocritically ignores many of the very same policies it condemns in smaller jurisdictions when they are employed by the larger nations.

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