The ‘Name and Shame‘ approach has had controversial effects through the years. Notable Scholars have pointed out its discrepancies and mitigated effects. Nevertheless, the OECD does not seem willing to change its path and in fact has held its position, persisting headfirst in this direction.
Some news in the offshore world have been registered in the last weeks. We report the latest Global Forum on Transparency and Exchange of Information for tax purposes’ assessment résumé and an article of the Economist pointing out the EU Hypocrisy.
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(Yes, this is indeed the term we coined for our loyal readers… Oh and yes, we are Star Wars fans).