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TRUMAN KIRKLAND BUTLER David vs. Goliath (2001) An Analysis of the Harmful Tax Competition Policy of the

OECD (Under the Direction of WALTER HELLERSTEIN)

The OECD or Organization for Economic Cooperation and Development has

produced a report titled Harmful Tax Competition An Emerging Global Issue. The report

is the single largest threat to the offshore finance industry. Further, the sweeping

recommendations made by the report would at worst potentially discourage foreign

investment in some of the more established offshore financial centers. This thesis

represents an analytical view of the report and further gives some highlights to the

anomalies found in the tax regimes of the major industrialized countries. It is clear that

the actions of the OECD does create in effect a tax cartel. This thesis then discusses the

smaller offshore financial centers appear helpless in the midst of the tremendous

onslaught by the OECD and its member states. Finally, the thesis presents alternative

measures that may be taken globally in order to combat harmful preferential tax regimes

in all countries.

INDEX WORDS: OECD, Organisation for Economic Cooperation and Development, Harmful Tax Competition, Preferential Tax regime, International Tax, Offshore Centers

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