OECD recognizes low-tax jurisdictions as compliant and 'non-harmful'

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The OECD's Forum on Harmful Tax Practices has concluded that all but one of countries on its low-tax jurisdictions list are compliant with its standards for "substantial activity legislation", and as such are considered not harmful. The findings, published yesterday in the Paris-based international regulator's latest report, named 11 of the 12 countries on the OECD's list are now compliant with its international criteria. The eleven jurisdictions now categorised as "wholly compliant" are Anguilla, the Bahamas, Bahrain, Barbados, Bermuda, the British Virgin Islands, the Cayman Islands,...

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Author spotlight

Christopher Copper-Ind

Christopher Copper-Ind is editor-in-chief of International Investment. Before this, he was editorial director of The Business Year, from 2014 to 2017.