Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/232213 
Year of Publication: 
2019
Series/Report no.: 
Research Paper No. 94
Publisher: 
South Centre, Geneva
Abstract: 
Tax havens are among the biggest challenges faced by developing countries in achieving their national development goals. States, international organisations, multilateral agencies and non-governmental organisations have all made several efforts at compiling ‘lists’ of tax havens at the multilateral and national levels, with varying levels of seriousness and outcomes. This research paper examines these efforts by analysing the objectivity of criteria used and the clarity of the final outcome in a comparative manner. The paper is organized into four sections dealing with the tax haven blacklisting by the Organisation for Economic Co-operation and Development (OECD), the countries of the South, the European Union (EU) and an analysis across lists. The concluding section offers some suggestions.
Document Type: 
Research Report
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