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New EU requirements to combat tax avoidance as part of a tax haven blacklist process started in 2017 may change how multinational companies use tax havens, but not necessarily lead to a significant drop in global tax avoidance. Oxfam research revealed in Off the Hook: How the EU is about to whitewash the world’s worst tax havens, examined the EU’s blacklist process.

This briefing argues that the UK, working with the EU, should ensure that UK-linked tax havens such as Bermuda and the Cayman Islands commit to more fundamental reforms and greater transparency. Without such changes, they will continue to facilitate tax avoidance, which strips countries – rich and poor – of funds needed to fight poverty.

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