Small States
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Small States

Economic Review and Basic Statistics, Volume 6

This annual publication is a unique source of information on small states. The book is in two parts. The first section provides a narrative focusing on the recent economic performance of Commonwealth small states. It also contains two feature articles: one is a commentary on small states in the Lomé Convention and in the New ACP-EU Partnership Agreement, the other analyses the implications for small states of the OECD Harmful Tax Competition guidelines. These two items are of considerable interest to small states in view of the challenges posed to their economies by globalisation and the progressive liberalisation of world trade. The second part of the book provides social and economic data on small states. These are presented in 51 tables. In order to maintain the continuity of the series, the country coverage and country groupings based on income are the same as those used in previous issues of this publication.

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OECD Curbs on Offshore Financial Centres: Bullying Small States into Submission You do not have access to this content

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Author(s):
Commonwealth Secretariat

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On 26 June 2000, the OECD released its report, Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices. The report listed 35 jurisdictions (nearly all small states) which are deemed ‘tax havens’ using criteria developed in the OECD's 1998 report, Harmful Tax Competition: An Emerging Global Issue. Following the 1998 report which had 19 recommendations, the OECD set up the Forum on Harmful Tax Practices.