00425nam a2200121Ia 4500 20260716043414.0 Owens, Jeffrey Towards world tax co-operation 2000 Explains 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. 2/7/01 JOY_D A 46606 46606