International Tax Competition: A Developing Country Perspective

Rajiv Biswas: Introduction: Globalisation, Tax Competition and Economic Development

Globalisation and International Taxation
Bishnodat Persaud: The OECD Harmful Tax Competition Policy: A Major Issue for Small States
George A. McCarthy: Promoting a More Inclusive Dialogue
Papali’i T. Scanlan: Globalisation and Tax-related Issues: What are the Concerns?
Ronald Sanders: The Future of Financial Services in the Caribbean
Neville Nicholls: Administrative and Resource Implications for Small States
Dale Pinto: Governance in a Globalised World: Is it the End of the Nation State?

International Tax Competition in Business Services
Michael P. Devereux: The OECD Harmful Tax Competition Initiative
Rajiv Biswas: International Trade in Offshore Business Services: Can Developing Countries Compete?
Trevor A. Carmichael: The OECD and the Captive Insurance Industry The OECD Report Re-examined

The World Trade Organisation and Fiscal Competition
Roman Grynberg and Bridget Chilala: WTO Compatibility of the OECD ‘Defensive Measures\' against Harmful Tax Competition
Stephen J. Orava: Potential WTO Claims in Response to Countermeasures under the OECD’s Recommendations Applicable to Alleged Tax Havens
David Robertson: Export Processing Zones and the WTO Agreement on Subsidies and Countervailing Measures

Regulatory Issues for Financial Centres
Winston Cox: Getting The Domestic Financial Architecture Right
Colin Powell: The Five Essential Issues Facing Offshore Financial Centres
Richard J. Hay: Offshore Financial Centres and the Supranationals: Collision or Cohabitation?
Terence Dwyer and Deborah Dwyer: Transparency Versus Privacy: Reflections on OECD Concepts of Harmful Tax Competition

International Legal and Constitutional Issues
David Simmons: Some Legal Issues Arising out of the OECD Reports on Harmful Tax Competition
William Gilmore: The OECD, Harmful Tax Competition and Tax Havens: Towards an Understanding of the International Legal Context