00378nam a2200097Ia 450000500170000010000190001724500350003626000090007152001820008058300180026220260716043414.0  aOwens, Jeffrey  aTowards world tax co-operation  c2000  aExplains aspects of OECD's list of preferential tax regimes which are potentially harmful in the OECD area and the 35 jurisdictions which meet the criteria of being a tax haven.  c2/7/01kJOY_D