Attacks On Tax Havens
Recent publicity regarding the United Kingdom and German
revenue authorities' purchase of confidential details of
Liechtenstein bank accounts has re-focussed attention on tax
havens and on how far the authorities may go to prevent their
misuse.
In addition to Germany and the United Kingdom, the USA,
Australia, Italy, France, Sweden, Canada, New Zealand, Greece
and Spain are all understood to be targeting taxpayers holding
funds in Liechtenstein, which, together with Monaco and
Andorra, has been identified by the OECD's Committee on
Fiscal Affairs as an unco-operative tax haven.
The OECD defines a tax haven on the basis of three
tests:
No or only nominal taxes
...
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