Developed economies and international organizations alike have been battling against the use of offshore structures to avoid taxes. Recently the G-20\OECD economies have been seeking to better coordinate taxation and exchange of information, including through the anti-Base erosion and profits shifting (BEPS) initiatives. and bank regulation and institute international treaties to address the issue. Nevertheless, according to the United Nations, about 90 economies continue to promote offshore tax shelters. What measures are proving most effective in addressing the issue? How can business be incentivized to forgo the adoption of offshore schemes?