Author Description

Witnesses: Paul O'Neill, Sec. of the Treas.; Robert Morgenthau, Manhattan (NY) Dist. Att.; Michael Chertoff, Assist. AG, Crim. Div., Dept. of Justice; and Donald Alexander and Sheldon Cohen, former Comm., IRS. Includes 30 exhibits: 2000 OECD List of Offshore Tax Havens, Commitments Sought From Tax Havens, No. of U.S. Taxpayers Reporting Foreign Accounts, and No. of Offshore Banks and Co. in 35 OECD Tax Havens; "Towards Global Tax Cooperation", OECD Report, and Progress in Identifying and Eliminating Harmful Tax Practices; and statements by John Lyons, former U.S. Competent Authority responsible for admin. tax treaties and agreements, Robert McIntyre, Citizens for Tax Justice, and Richard Hammer, U.S. Council for Internat. Bus.