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12 Pace Int'l L. Rev. 183 (2000)
Taxation in the Global Arena: Preventing the Erosion of National Tax Bases or Impinging on Territorial Sovereignty (A Critique of the OECD's Report: Harmful Tax Competition: An Emerging Global Issue)

handle is hein.journals/pacinlwr12 and id is 193 raw text is: TAXATION IN THE GLOBAL ARENA. PREVENTING THE EROSION OF NATIONAL TAX BASES OR IMPINGING ON TERRITORIAL SOVEREIGNTY? (A Critique of the OECD's Report: Harmful Tax Competition: An Emerging Global Issue) CONTENTS PREFACE .................................................. 184 I. HISTORY AND BACKGROUND ........................ 186 A. Taxation: The Sovereign Right ................. 186 B. The Inception of the OECD .................... 190 C. The Interim: Globalization-The Economic Phenomena of the 20th Century ................ 193 D. Advent of The Report: Harmful Tax Competition: An Emerging Global Issue...... 195 II. THE REPORT: FULLY EXPOSED ...................... 197 A. Defining Harmful .............................. 197 B. Identifying a Tax Haven ....................... 199 1. No or Nominal Taxes and Perception ...... 200 2. Lack of Effective Exchange of Information and Lack of Transparency ................. 202 3. No Substantial Activities ................... 203 C. OECD Recommendations: ,The Call for Compliance via International Coercion ......... 203 D. Noteworthy Abstentions ........................ 206 III. CONCLUSION ....................................... 207

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