text ParisFR OECD 1998 monographic 80 p. Addresses harmful tax practices in the form of tax havens and harmful preferential tax regimes in OECD Member countries and non-Member countries and their dependencies. Focuses on geographically mobile activities, such as financial and other service activities. Defines the factors to be used in identifying harmful tax practices and goes on to make 19 wide-ranging recommendations to counteract such practices. DC 3/7/00 M2LMGR 11.01.02 H287