Havens in a Storm: The Struggle for Global Tax Regulation

Title Page, Copyright

Havens in a Storm A book in the series Cornell Studies in Political Economy E  P J. K A list of titles in this series is available at www.cornellpress.cornell.edu. Havens in a Storm       . .     Ithaca and London Copyright © 2006 by Cornell University All rights reserved. Except for brief quotations in a review, this book, or parts thereof, must not be reproduced in any form without permission in writing from the publisher. For information, address Cornell University Press, Sage House, 512 East State Street, Ithaca, New York 14850. First published 2006 by Cornell University Press Printed in the United States of America Library of Congress Cataloging-in-Publication Data Sharman, J. C. ( Jason Campbell). Havens in a storm : the struggle for global tax regulation / J. C. Sharman. p. cm. — (Cornell studies in political economy) Includes bibliographical references and index. ISBN-13: 978-0-8014-4504-0 (cloth : alk. paper) ISBN-10: 0-8014-4504-3 (cloth : alk. paper) 1. Tax havens. 2. Taxation—International cooperation. I. Title. II. Series. K4464.5.S52 2006 343.05ⴕ23—dc22 2006019348 Cornell University Press strives to use environmentally responsible suppliers and materials to the fullest extent possible in the publishing of its books. Such materials include vegetablebased , low-VOC inks and acid-free papers that are recycled, totally chlorine-free, or partly composed of nonwood fibers. For further information, visit our website at www.cornellpress.cornell.edu. Cloth printing 10 9 8 7 6 5 4 3 2 1 To my family and Bilyana WHERE the remote Bermudas ride In the ocean’s bosom unespied, From a small boat that row’d along The listening winds received this song: “What should we do but sing His praise That led us through the watery maze Unto an isle so long unknown, And yet far kinder than our own? Where He the huge sea-monsters wracks That lift the deep upon their backs, He lands us on a grassy stage Safe from the storms, and prelate’s rage.” —Andrew Marvell (1621–78) “Bermudas” ...