Eleven years ago the Organisation for Economic Co-operation and Development published its report "Harmful Tax Competition: An Emerging Global Issue." The Report identified for the first time two problem areas facing international income taxation of geographically mobile activities: tax havens and harmful preferential tax regimes. It sought to initiate activities to eliminate both types of problems.
Avi-Yonah, Reuven S. "The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective." Brook. J. Int'l L. 34, no. 3 (2009): 783-95.