NGO Publishes Study on National Tax Blacklists

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Tuesday, November 1, 2005
Bruce Zagaris
On September 19, 2005, during a symposium of the Society for Trust and Estate Practitioners (STEP) in London, England, Jason Sharman, Government and International Relations, University of Sydney, and Gregory Rawlings, Regulatory Institutions Network Research, School of Social Services, The Australian National University, discussed Deconstructing National Tax Blacklists; Removing Obstacles to Cross-Border Trade in Financial Services, a study commissioned by STEP. They discussed: the number and content of blacklists; the implications of being on the lists; and how the lists are compiled. The blacklists tend to be arbitrary and discriminatory because there not complied in line with any objective or consistent rules or criteria. They contradict international norms, in that they violate Most Favored Nation principles?[more]