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Offshore Financial Centres and Unfair tax Competition

Anna Piotrowska ()
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Anna Piotrowska: Nicolaus Copernicus University

Acta Universitatis Nicolai Copernici, Ekonomia, 2014, vol. 45, issue 2, 133-146

Abstract: The financial crisis has changed the perception of offshore financial centers. States struggling with the problem of huge public debt and international institutions, especially the OECD, began to accuse tax havens of using the unfair tax competition. Offshore centers were persuaded to adopt regulations which improve the exchange of tax information and facilitate mutual administrative assistance in tax matters.

Keywords: offshore financial centre; tax evasion (search for similar items in EconPapers)
JEL-codes: E62 F53 H26 (search for similar items in EconPapers)
Date: 2014
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Handle: RePEc:cpn:umkanc:2014:p:133-146