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22 Austl. Tax F. 3 (2007)

handle is hein.journals/austraxrum22 and id is 1 raw text is: Review essay Harmful tax competition: Defeat or victory? Havens in a Storm: The Struggle for Global Tax Regulation J. C. Sharman (2006: Cornell University Press, Ithaca and London) Sunita Jogarajan and Miranda Stewart* Abstract In the late I 990s, the OECD launched its report on Harmful Tax Competition -An Emerging Global Issue.The goal of the OECD was to eliminate or regulate harmful preferential tax regimes for mobile financial capital, including tax havens. By 2001, the OECD consensus, already shaky as a result of abstention by Switzerland and Luxembourg, was breached by the United States and the OECD backed away from strong sanctions against tax havens.The focus of the OECD project subsequently shifted towards less onerous exchange of information obligations. This review essay discusses recent research into the OECD's attempt at regulating harmful tax competition. * Sunita Jogarajan is a Lecturer in the Faculty of Law at the UTniversity of Melbourne. She is also affliated with KPMG Australia, working in tax pohc. Miranda Stewart is Associate Professor in the Faculty of Law at the University of Melbourne and Co-Director of the Melbourne Taxation Studies program. She is an International Research Fellow of the Centre for Business Taxation at the Said Business School, Oxford U_ niversit. This paper was accepted for publication 27 February 2007. 3

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