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General Resources

1-2-3 guide to tax justice and offshore finance

What is a tax? What does tax justice mean? Why is tax avoidance a problem? Global Tax Justice Network's Tax Us If You Can answers all these questions and much more.

For more real-life examples on tax havens, their uses and effects, see Prem Sikka's The Role of Offshore Financial Centres in Globalisation (pdf, 41 pages). If you prefer a printed book, get William Brittain-Catlin's (2005) Offshore: The Dark Side of The Global Economy.

Introduction to tax havens, tax avoidance problem and tax justice is found in Ville-Pekka Sorsa's (TJN Nordic) powerpoint presentation package with Nordic perspectives.


Some thematic introductions to relevant themes concerning offshore finance and tax haven system. More links upcoming.

Tax Justice and Development: Christian Aid's report The Shirts Off Their Backs

Flags of Convenience Registers: International Transport Workers Federation's introduction and documents.

Export Processing Zones: International Labour Union's introduction and documents.


Baker, Raymond W. (2005): Capitalism's Achilles Heel is an important work on capital flight and its effect especially in the global South. Check out the website at

Palan, Ronen (2003): The Offshore World brings forth the srtuctures that make it possible for tax havens and other forms of offshore economy to penetrate into everyday business practices.

Latest news can always be found from Association for Accountancy and Business Affairs' news portal Offshore watch.

Want to find out more? Check out the international organisations' databases (on the right side of this page), Global Tax Justice Network's resources and follow the news entries of NTJN and the Global TJN!

Miscellaneous resources

The Offshore Watch

Tax Justice Network's homepage


John Christensen's slides from More Taxes workshop (2004)

Ville-Pekka Sorsa's (TJN Finland) comprehensive powerpoint presentation package

TJN Finland's powerpoint presentation package (in Finnish)

Listen to John Christensen's and Sony Kapoor's lectures from the More Taxes event

International organisations and tax justice

Some international organisations that are somehow involved in work against tax havens, and/or international tax avoidance and evasion:


Financial Action Task Force (FATF)


The Nordic Council

European Union

United Nations Global Programme Against Money Laundering