Introduction With five Pacific Island nations namely Fiji, Vanuatu, Samoa, American Samoa and Marshall Islands now featuring on EU’s revised “blacklist” of tax havens, we take a closer look at the implications the blacklist will have on these economies. More importantly – how could this status affect trade and doing business in these countries? Legality of Tax Havens In today’s age of globalisation and digitisation, tax havens challenge international economic and legal norms as it becomes increasingly difficult to link and track funds to certain jurisdictions. Tax havens become particularly problematic when companies and individuals use these regimes for fraud, tax evasion or evading intern
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