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    <subfield code="a">Sanders, Ronald</subfield>
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    <subfield code="a">Fight against fiscal colonialism : the OECD and small jurisdictions</subfield>
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    <subfield code="a">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.</subfield>
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    <subfield code="d">2023-05-04</subfield>
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