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A Level Playing Field for Tax Information Exchange?
Richard J Hay, Tax Planning International Review
September 2003


Information Exchange and Global Economic Regulation: For Whose Benefit? - Dr Terry Dwyer, Australian National University.

Global Competition in Offshore Business Services: Prospects for Developing Countries - Rajiv Biswas, Commonwealth Secretariat

Offshore Financial Centres and the Supranationals: Collision or Cohabitation? - Richard J Hay, Stikeman Elliott (Chase Journal, September 2001)

WTO Compatibility of the OECD 'Defensive Measures' against 'Harmful Tax Competition' - Dr Roman Grynberg and Ms Bridget Chilala, Commonwealth Secretariat, September 2001

Potential WTO Claims in Response to Countermeasures under the OECD's Recommendations Applicable to Alleged Tax Havens - Stephen J. Orava, Baker & McKenzie, October 2001

Think Again: Money Laundering - Nigel Morris-Cotterill (Foreign Policy, May-June 2001)

The OECD, Harmful Tax Competition And Tax Havens: Towards An Understanding Of The International Legal Context - Professor William Gilmore, Faculty of Law University of Edinburgh. (from Commonwealth Secretariat website)

The Implications of The OECD Harmful Tax Competition Initiative for Offshore Financial Centres Paper - Commonwealth Secretariat (from Commonwealth Secretariat website)

OECD Curbs on International Financial Centres: a Major Issue for Small States - B Persaud (from Commonwealth Secretariat website)

The OECD "Harmful Tax Competition" Initiative - Michael P Devereux (from Commonwealth Secretariat website)