Since the 1990s, the Org. for Econ. Cooperation and Develop. (OECD) has pursued the issues of bribery and tax havens, resulting in changes to certain U.S. laws.

Also, some policymakers are targeting tax havens as part of their efforts to increase government revenues during the current economic downturn and to improve th

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion an