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Global Concern

The Lawyer 9 June 2003 Different countries have different priorities when it comes to international tax information exchange. Anthony Travers says the OECD is keeping a watchful eye on the offshore world During the past five years, offshore jurisdictions have

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Beneath the Surface

Legal Week 28 November 2002 The publication in August of the report Towards a Level Playing Field, prepared by the international law firm Stikeman Elliott, provides a timely opportunity to analyse more objectively some assumptions underpinning the initiatives of the

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Back to the Future

Legal Week 25 October 2001 After a rigorous three-year process, in July the Cayman Islands emerged with a clear understanding on the Organisation for Co-operation and Development’s (OECD’s) Harmful Tax Competition initiative, its zero tax regime intact, and its money

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A View From the Cayman Islands

The Lawyer 28 May 2001 Where precisely do the Cayman Islands stand now that the dust has settled following the Organisation for Economic Cooperation and Development’s (OECD) and the Financial Action Task Force on Money Laundering’s (FATF) supranational initiatives on

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The OECD Approach To Tax Competition

3 April 2000 There are four independent but related international initiatives in varying stages of development that deal with tax competition; that of the Finance Ministers of the G-7, the United Nations, the European Union and the Organisation of Economic

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Cayman Islands

International Financial Law Review 1998 The Cayman Islands are a UK Overseas Territory and one of the largest banking centres in the world. The Islands are home to some 575 bank and trust licensees, including nearly all of the world’s

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