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Harmful Tax Practices

 
Oliver Jarratt Lawyer in Clifford Chance LLP's Tax Department in London takes a look at the latest developments in the OECD's ongoing battle against harmful tax practices
 
In March the OECD published its 2004 Progress Report on Harmful Tax Practices. But what exactly is the OECD what is it trying to achieve and to what extent does its work impact on tax practitioners?
Origins
 
The OECD is the Organisation for Economic Co-operation and Development. It is the successor to the OEEC (the Organisation for European Economic Co-operation) which was established in 1948 to work with the US government to handle the post-war European aid program under the Marshall Plan. The...

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