Prospective Policies Of High-tax Countries Vis-à-vis Tax HavensThere are general trends affecting the development of offshore e-commerce. With regards to taxation, for instance, it can be expected that high-tax jurisdictions will keep exerting pressure on the offshore industry until offshore tax havens implement regulations that make them less threatening from a taxation standpoint. As a practical consequence to this trend, offshore jurisdictions that are still blacklisted are bound to face a heightened level of scrutiny from the international community and should be avoided.
The following questions have been addressed in this article:What are the main trends in high-tax countries policies?
How are these trends expected to develop?
What are the consequences of these trends regarding the future of offshore tax havens?