I was meant to be making a presentation in the EU Parliament this afternoon. Unfortunately due to an accident involving the train in which I am travelling in which a person has, sadly, died I am spending the day looking at a field in Kent and won't make it to Brussels.

The document I link to here was the basis for the talk I was going to give.

My argument was going to be that, in essence, the failure of some countries to exchange data on tax rulings to other countries who need to know about them is classic tax haven or secrecy jurisdiction behaviour. I was then going on to explain how that behaviour could be identified and what could be done about it.

For those interested in some tax haven theory this is worth reading.