Tax havens: do they have a future providing banking and financial services?

John McLaren, John Passant

Research output: Contribution to journalArticle

Abstract

This paper argues that despite the crackdown on tax havens and Offshore Financial Centres by the Organisation for Economic Cooperation and Development and the developed world, tax havens will continue to exist and provide banking and financial services for the global economy into the future. The paper will also contend that the push by the OECD to have all tax havens enter into ‘Tax Information Exchange Agreements’ will not be entirely successful in ending the bank secrecy laws that are the basis for these nations being able to ensure the confidentiality of their customers.
Original languageEnglish
Pages (from-to)1-23
Number of pages23
JournalCanberra Law Review
Volume2010
Issue number1
Publication statusPublished - 2010

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