The fourth quarter 2007 edition of Tax Justice Focus (TJF) is a special edition on islands.
In the editorial, The Prospects for Island Havens, TJN look at the impact on island havens of multilateral initiatives such as those promoted by the OECD, the European Union, and the Financial Action Task Force (FATF). Two views of the future have emerged: one questions whether the island havens can survive in the face of these initiatives and competition from offshore centres like Delaware and London; the other concludes that the island havens are unlikely to disappear any time soon.
Both get a spin. Worth a look.