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Jenis: Article from Bulletin/Magazine
Dalam koleksi: The Economist (http://search.proquest.com/) vol. 406 no. 8823 (Feb. 2013), page SS3-SS5.
Topik: Tax Planning; Tax Avoidance; Tax Evasion; Regulation; International

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Perpustakaan Pusat (Semanggi) Nomor Panggil: EE29.75 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Beginning in the mid-1970s, Jerome Schneider, a well-known "tax planner", hawked various tax-evasion schemes with impunity for more than 20 years, even advertising in airline magazines. This tolerance ended in the late 1990s, when prosecutors began to catch up with Mr Schneider and his kind and the Organisation for Economic Co-operation and Development (OECD), a rich-country forum, declared war on "harmful tax competition". Since then tax havens have been under sporadic attack, including two waves of blacklisting. In 2008-09 the G20 took up the cudgels, America put pressure on Swiss banks to reveal more about their customers and various tax authorities started paying for stolen information about offshore accounts. Pressure on OFCs has since eased a little because they have all accepted, to differing degrees, that they need to exchange more information with their clients' home countries. But they remain beleaguered as an increasingly confident band of "tax justice" campaigners pushes for more concerted action on tax evasion and avoidance, money-laundering and the proceeds of corruption.

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