The Legal and Technological Implications of Tax Havens: Challenges to Corporate Transparency and Open Access to Fiscal Information

This article explores the impact of tax havens on global corporate transparency and the challenges they pose to open access to fiscal information. In the post-BEPS era, legal efforts to ensure transparency and fair taxation face significant resistance from jurisdictions facilitating aggressive tax planning. The paper analyzes how the opacity of offshore financial systems undermines international business law principles, particularly in light of initiatives promoting public access to corporate and tax-related data. Drawing on legal documents, technological frameworks, and case studies such as the Panama Papers and Country-by-Country Reporting standards, the article highlights the tension between corporate confidentiality and the public interest in financial transparency. It further examines the legal and technological mechanisms that could bridge this gap, offering recommendations to harmonize international norms and enhance accountability in the digital economy