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(↕) Identified on the European Union's first 2017 list of 17 tax havens; the above list contains 8 of the 17. [61] (Δ) Identified on the first, and the largest, OECD 2000 list of 35 tax havens (the OECD list only contained Trinidad & Tobago by 2017); the above list contains 34 of the 35 (U.S. Virgin Islands missing). [29]
The European Union tax haven blacklist, officially the EU list of non-cooperative tax jurisdictions, is a tool of the European Union (EU) that lists tax havens. It is used by the Member States to tackle external risks of tax abuse and unfair tax competition .
In a 2010 research paper, Hines produced a revised list of 52 tax havens, and also a method of quantifying and ranking the largest of them (Hines did not rank the whole list). [26] Only two of the ten largest havens in Hines' 2010 list appeared in the OECD's 2000 list of tax havens (by 2017, the OECD list only contained Trinidad & Tobago). [40]
The report focused on tax havens in the Caribbean who were not OECD members, and the OECD was thus criticized for not addressing tax havens who were its members. A second report in 2000 included a blacklist of 35 secrecy jurisdictions - all outside the OECD - and a threat of defensive measures against them, with backing from the United States ...
On 22 October 2008, at an OECD meeting in Paris, 17 countries led by France and Germany decided to draw up a new blacklist of tax havens. It had been asked to investigate around 40 new tax havens where undeclared revenue was hidden and which hosted many of the non-regulated hedge funds that came under fire during the financial crisis of 2007–08.
A majority (64%) of the forgone revenue is pegged to multinational corporations that can still — despite efforts at international tax reform by the OECD over the past decade — engage in profit ...
The Tax Foundation has released its annual State Tax Competitiveness Index, which compares each state on more than 150 variables in five areas of taxation: corporate taxes, individual income taxes ...
Most corporate tax structures in modern corporate tax havens are OECD–whitelisted. [17] The OECD has been a long-term supporter of IP–based BEPS tools and cross-border intergroup IP charging. All the corporate tax havens signed the 2017 OECD MLI and marketed their compliance, however, they all opted out of the key article 12 section; [18] [9]