The odds against the continued profitable existence of tax havens were raised by the onshore competitive financial deregulations and liberalisations of the 1980s and the new regulatory harmonised norms being set by the Bank for International Settlements. They nevertheless prospered. What has...

The Digital Age saw the rise of several rapidly growing digital platforms with substantial market shares, and this development is expected to continue. Europe is a large target market for these globally operating platforms, although the majority of the most successful platforms come from the USA...