• Tax Havens - Will they Survive?. Will Tax havens survive in the new international legal environment?

Lambert Academic Publishing
Publication date:

(Dr John Mclaren has been an taxation law academic for the past 10 years and is currently an Assistant Professor at the University of Canberra, Australia. He has been a practising lawyer; an employee of the ANZ Bank involved with tax effective financing; and a taxation consultant.)


The thesis examines the future of tax havens as a result of the OECD, the G20 nations and in Australia the Australian Taxation Office taking direct action to make them more transparent and to reform their bank secrecy laws. Tax havens have been blamed for adding to the global financial crisis and are seen as a source of revenue for those nations with large budget deficits. However, the US and the UK are still eager to attract the mobile capital flowing to tax havens and offshore financial centres and as a result tax havens will continue to provide financial services in the future. This thesis examines the activities of the OECD in making soft international law.

MATERIAS: tax havens, offshore financial centres, OECD, soft international law, tax information exchange agreements, tax avoidance, Tax Evasion