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Fight against fiscal colonialism : the OECD and small jurisdictions (Record no. 47923)

MARC details
000 -LEADER
fixed length control field 00574nam a2200121Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260716043452.0
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Sanders, Ronald
245 ## - TITLE STATEMENT
Title Fight against fiscal colonialism : the OECD and small jurisdictions
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
520 ## - SUMMARY, ETC.
Summary, etc. Offers a Caribbean perspective on the Harmful Tax Competition Initiative of the OECD. Records the genesis of the Initiative and events that have unfolded subsequently. Opines that this an instance of fiscal colonialism that the organisation intends should be fully implemented by 2005.
583 ## - ACTION NOTE
Time/date of action 10/9/02
Action agent JOY_D
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Analytic

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