This study analyses the policy of six Western countries towards international tax avoidance within a framework that accommodates the standpoint and interests of both tax authorities and taxpayer. Volume A contains the general and conceptual material and starts by discussing what international tax avoidance means, what causes it and how it is achieved, especially through the use of tax havens. The country measures treated in Volume B are compared and assessed interms of the preceding analysis. Volume B contains the country reports for Belgium, France, Germany, The Netherlands, United Kingdom and United States