-
1
-
-
33846307357
-
"The People's Choice"
-
Available at
-
Aitken, Roger (2005) "The People's Choice," FT Business Financial Times September. Available at http://www.gov.im/lib/docs/ iomfinance/articles/ftmandateiomfeaturedarticlese.pdf.
-
(2005)
FT Business Financial Times September
-
-
Aitken, R.1
-
3
-
-
33846324287
-
-
Financial Bahamas Services Board Available at
-
Bahamas Financial Services Board (2006) "The Bahamas: Financial Centre of the Future." Available at http://www.bfsb-bahamas.com/.
-
(2006)
"The Bahamas: Financial Centre of the Future"
-
-
-
4
-
-
33846320383
-
-
The Valley: Government of Anguilla
-
Banks, Victor (2002) Commitment of Anguilla. The Valley: Government of Anguilla.
-
(2002)
Commitment of Anguilla
-
-
Banks, V.1
-
5
-
-
30344443526
-
"Meta Risk Management and Responsive Regulation for Tax System Integrity"
-
Braithwaite, John (2003) "Meta Risk Management and Responsive Regulation for Tax System Integrity," Law & Policy 25: 1-16.
-
(2003)
Law & Policy
, vol.25
, pp. 1-16
-
-
Braithwaite, J.1
-
11
-
-
20144376781
-
-
Commission of the European Communities, Brussels: Commission of the European Communities. Press Release, 9 June. Available at
-
Commission of the European Communities (2003) Taxation: Commission Welcomes Adoption of Package to Curb Harmful Tax Competition. Brussels: Commission of the European Communities. Press Release, 9 June. Available at http://europa.eu.int/pol/tax/index_en.htm.
-
(2003)
Taxation: Commission Welcomes Adoption of Package to Curb Harmful Tax Competition
-
-
-
12
-
-
33846308778
-
-
Dubai International Finance Centre Available at
-
Dubai International Finance Centre (2006) Dubai International Finance Centre. Available at http://www.difc.ae/.
-
(2006)
Dubai International Finance Centre
-
-
-
14
-
-
20144372031
-
"Tax Havens: Renegade States in the International Tax Regime?"
-
Eden, Lorraine, and Robert T. Kudrle (2005) "Tax Havens: Renegade States in the International Tax Regime?" Law & Policy 27: 100-27.
-
(2005)
Law & Policy
, vol.27
, pp. 100-127
-
-
Eden, L.1
Kudrle, R.T.2
-
17
-
-
84992933865
-
"Whither or Wither the European Union Savings Tax Directive? A Case Study in the Political Economy of Taxation"
-
Gilligan, George P. (2003) "Whither or Wither the European Union Savings Tax Directive? A Case Study in the Political Economy of Taxation," Journal of Financial Crime 11: 56-72.
-
(2003)
Journal of Financial Crime
, vol.11
, pp. 56-72
-
-
Gilligan, G.P.1
-
18
-
-
33846271739
-
"The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context"
-
Gilmore, William (2001) "The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context," Commonwealth Law Bulletin 27: 548-71.
-
(2001)
Commonwealth Law Bulletin
, vol.27
, pp. 548-571
-
-
Gilmore, W.1
-
20
-
-
33846296192
-
"Backbone Stands Up Well to Challenges"
-
5 October: Special Report 2
-
Hall, William (2005) "Backbone Stands Up Well to Challenges," Financial Times 5 October: Special Report 2.
-
(2005)
Financial Times
-
-
Hall, W.1
-
21
-
-
0036754515
-
"Offshore Pariahs? Small Island Economies, Tax Havens and the Re-configuration of Global Finance"
-
Hampton, Mark, and John Christensen (2002) "Offshore Pariahs? Small Island Economies, Tax Havens and the Re-configuration of Global Finance," World Development 30: 1657-73.
-
(2002)
World Development
, vol.30
, pp. 1657-1673
-
-
Hampton, M.1
Christensen, J.2
-
22
-
-
33846271013
-
"Barbados PM Leaps to Defend Offshore Financial Centers"
-
com 2 June. Available at
-
Hetherington-Gore, Jeremy (2000) "Barbados PM Leaps to Defend Offshore Financial Centers," Tax-News. com 2 June. Available at http://www.tax-news.com.
-
(2000)
Tax-News
-
-
Hetherington-Gore, J.1
-
24
-
-
2442580506
-
"Why the ATO is Auditing Again"
-
(September)
-
Inglis, Michael (2002) "Why the ATO is Auditing Again," Butterworths Weekly Tax Bulletins (September): 1-9.
-
(2002)
Butterworths Weekly Tax Bulletins
, pp. 1-9
-
-
Inglis, M.1
-
25
-
-
0013679713
-
-
International Monetary Fund (IMF). Washington, D.C.: International Monetary Fund (IMF)
-
International Monetary Fund (IMF) (2000) Global Portfolio Investment Survey. News Brief No. 00/8. Washington, D.C.: International Monetary Fund (IMF).
-
(2000)
Global Portfolio Investment Survey. News Brief No. 00/8
-
-
-
27
-
-
33846332678
-
-
Jersey Financial Services Commission. St. Helier: Jersey Financial Services Commission
-
Jersey Financial Services Commission (2004) Jersey Financial Services Commission Annual Report 2004. St. Helier: Jersey Financial Services Commission.
-
(2004)
Jersey Financial Services Commission Annual Report 2004
-
-
-
28
-
-
33846266894
-
"Europe's Low-Tax Territories Watch and Wait"
-
com 21 January. Available at
-
Lomas, Ulrika (2003) "Europe's Low-Tax Territories Watch and Wait," Tax-News. com 21 January. Available at http://www.tax-news.com.
-
(2003)
Tax-News
-
-
Lomas, U.1
-
29
-
-
33846279309
-
"OECD Backs Off Sanctions on Offshore Jurisdictions"
-
com 24 November. Available at
-
Lomas, Ulrika (2004) "OECD Backs Off Sanctions on Offshore Jurisdictions," Tax-News. com 24 November. Available at http://www.tax-news.com.
-
(2004)
Tax-News
-
-
Lomas, U.1
-
30
-
-
33846276481
-
-
Lowtax Net Available at
-
Lowtax Net (2006a) "Bermuda Investment Fund Management." Available at http://www.lowtax.net/lowtax/html/bermuda/jbrifm.html.
-
(2006)
"Bermuda Investment Fund Management"
-
-
-
31
-
-
33846267954
-
-
Lowtax Net Available at
-
Lowtax Net (2006b) "BVI Offshore Business Sectors." Available at http://www.lowtax.net/lowtax/html/jbvobs.html.
-
(2006)
"BVI Offshore Business Sectors"
-
-
-
32
-
-
27844488991
-
"Due Diligence and 'Reasonable Man', Offshore"
-
Maurer, Bill (2005) "Due Diligence and 'Reasonable Man', Offshore," Cultural Anthropology 20: 475-505.
-
(2005)
Cultural Anthropology
, vol.20
, pp. 475-505
-
-
Maurer, B.1
-
34
-
-
33846272077
-
-
Monetary Authority of Singapore, Singapore: Singapore Monetary Authority
-
Monetary Authority of Singapore (2005) Monetary Authority of Singapore Annual Report 2004/2005. Singapore: Singapore Monetary Authority.
-
(2005)
Monetary Authority of Singapore Annual Report 2004/2005
-
-
-
35
-
-
33846300593
-
-
Organization for Economic Cooperation and Development (OECD), Paris: OECD
-
Organization for Economic Cooperation and Development (OECD) (1996) Studies in Controlled Foreign Company Legislation. Paris: OECD.
-
(1996)
Studies in Controlled Foreign Company Legislation
-
-
-
36
-
-
0003721276
-
-
Organization for Economic Cooperation and Development (OECD), Paris: OECD
-
Organization for Economic Cooperation and Development (OECD) (1998) Harmful Tax Competition: An Emerging Global Issue. Paris: OECD.
-
(1998)
Harmful Tax Competition: An Emerging Global Issue
-
-
-
38
-
-
25944455204
-
-
Organization for Economic Cooperation and Development (OECD), Paris: OECD
-
Organization for Economic Cooperation and Development (OECD) (2002) Agreement on Exchange of Information on Tax Matters. Paris: OECD.
-
(2002)
Agreement on Exchange of Information on Tax Matters
-
-
-
42
-
-
0011239998
-
"Offshore: The State as Legal Fiction"
-
In edited by M. Hampton & Jason Abbott. Basingstoke, UK: Macmillan
-
Picciotto, Sol (1999) "Offshore: The State as Legal Fiction." In Offshore Finance Centres and Tax Havens: The Rise of Global Capital, edited by M. Hampton & Jason Abbott. Basingstoke, UK: Macmillan.
-
(1999)
Offshore Finance Centres and Tax Havens: The Rise of Global Capital
-
-
Picciotto, S.1
-
43
-
-
20144378792
-
"Laws, Liquidity and Eurobonds: The Making of the Vanuatu Tax Haven"
-
Rawlings, Gregory (2004) "Laws, Liquidity and Eurobonds: The Making of the Vanuatu Tax Haven," Journal of Pacific History 39: 325-41.
-
(2004)
Journal of Pacific History
, vol.39
, pp. 325-341
-
-
Rawlings, G.1
-
44
-
-
20144385007
-
"Mobile People, Mobile Capital and Tax Neutrality: Sustaining a Market for Offshore Finance Centres"
-
Rawlings, Gregory (2005) "Mobile People, Mobile Capital and Tax Neutrality: Sustaining a Market for Offshore Finance Centres," Accounting Forum 29: 289-310.
-
(2005)
Accounting Forum
, vol.29
, pp. 289-310
-
-
Rawlings, G.1
-
45
-
-
20144378228
-
"South Pacific Tax Havens: Leaders in the Race to the Bottom or Laggards in the Race to the Top?"
-
Sharman, Jason C. (2005) "South Pacific Tax Havens: Leaders in the Race to the Bottom or Laggards in the Race to the Top?" Accounting Forum 29: 311-23.
-
(2005)
Accounting Forum
, vol.29
, pp. 311-323
-
-
Sharman, J.C.1
-
47
-
-
20144379198
-
"The Role of Offshore Finance Centres in Globalization"
-
Sikka, Prem (2003) "The Role of Offshore Finance Centres in Globalization," Accounting Forum 27: 365-99.
-
(2003)
Accounting Forum
, vol.27
, pp. 365-399
-
-
Sikka, P.1
-
48
-
-
0141940599
-
"Money Laundering, Global Financial Instability, and Tax Havens in the Pacific Islands"
-
Van Fossen, Anthony B. (2003) "Money Laundering, Global Financial Instability, and Tax Havens in the Pacific Islands," The Contemporary Pacific: A Journal of Island Affairs 15: 237-75.
-
(2003)
The Contemporary Pacific: A Journal of Island Affairs
, vol.15
, pp. 237-275
-
-
Van Fossen, A.B.1
|