000 01446cam a2200157 4500500
005 20251214033222.0
041 _afre
042 _adc
100 1 0 _aMingam, Justine
_eauthor
245 0 0 _aFrédéric Charillon, Géopolitique de l’intimidation. Seuls face à la guerre ?, Paris: Odile Jacob, 2025, 304 p.
260 _c2025.
500 _a20
520 _aFor twenty-five years, lists of tax havens have been regularly published as part of a “name and shame” approach, intended to denounce the laxity of certain jurisdictions’ financial frameworks in prudential, fiscal, or criminal matters. The main international reference lists are those issued by the Financial Action Task Force (FATF) and the Organisation for Economic Co-operation and Development (OECD), which assess the proper implementation of standards such as the Forty Recommendations or the automatic exchange of information (AEOI) in the countries that have adopted them. While the results of this policy remain open to debate, the lists are in constant adaptation to new challenges, such as the rise of cryptocurrencies, demands for fair treatment among countries during evaluations and, of course, shifting geopolitical developments.
786 0 _nRevue internationale et stratégique | 139 | 3 | 2025-09-16 | p. 161-162 | 1287-1672
856 4 1 _uhttps://shs.cairn.info/journal-revue-internationale-et-strategique-2025-3-page-161?lang=en&redirect-ssocas=7080
999 _c1575647
_d1575647