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The FATF ‘Black List’ of Non-Cooperative Countries or Territories

The FATF ‘Black List’ of Non-Cooperative Countries or Territories <jats:p>This article discusses the <jats:italic>Review to Identify Non-Cooperative Countries or Territories</jats:italic>, which was issued by the Financial Action Task Force in June 2000. After a general overview of the problem of secrecy havens and of the criteria used to identify them, the article gives a critical assessment of the process used to arrive at the ‘black list’ of 15 jurisdictions that was eventually drawn up. In this respect, a comparison is made with the work carried out by the OECD in the field of unfair tax competition by tax havens. It also looks forward at the possible follow-up to this list, both by the FATF and other international fora.</jats:p> http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Leiden Journal of International Law CrossRef

The FATF ‘Black List’ of Non-Cooperative Countries or Territories

Leiden Journal of International Law , Volume 14 (1): 199-207 – Mar 1, 2001

The FATF ‘Black List’ of Non-Cooperative Countries or Territories


Abstract

<jats:p>This article discusses the <jats:italic>Review to Identify Non-Cooperative Countries or Territories</jats:italic>, which was issued by the Financial Action Task Force in June 2000. After a general overview of the problem of secrecy havens and of the criteria used to identify them, the article gives a critical assessment of the process used to arrive at the ‘black list’ of 15 jurisdictions that was eventually drawn up. In this respect, a comparison is made with the work carried out by the OECD in the field of unfair tax competition by tax havens. It also looks forward at the possible follow-up to this list, both by the FATF and other international fora.</jats:p>

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Publisher
CrossRef
ISSN
0922-1565
DOI
10.1017/s0922156501000097
Publisher site
See Article on Publisher Site

Abstract

<jats:p>This article discusses the <jats:italic>Review to Identify Non-Cooperative Countries or Territories</jats:italic>, which was issued by the Financial Action Task Force in June 2000. After a general overview of the problem of secrecy havens and of the criteria used to identify them, the article gives a critical assessment of the process used to arrive at the ‘black list’ of 15 jurisdictions that was eventually drawn up. In this respect, a comparison is made with the work carried out by the OECD in the field of unfair tax competition by tax havens. It also looks forward at the possible follow-up to this list, both by the FATF and other international fora.</jats:p>

Journal

Leiden Journal of International LawCrossRef

Published: Mar 1, 2001

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