Australia’s Tax Office's campaign against tax havens has stalled because the British Virgin Islands have refused to sign an information exchange agreement at the last minute. Australia has already signed an agreement with Bermuda, the top tax haven for wealthy Australians and Tax Office officials had hoped that BVI would be the second jurisdiction to cooperate as it is implicated in Australia's biggest tax fraud investigation, Operation Wickenby. Australian officials believe that BVI is attempting to leverage signing a tax information exchange agreement to gain special status for its banking and shipping services, or to gain Australian technical assistance. One official has made it clear that Australia is not going to buy an agreement, though. The United States, on the other hand, has obtained some information exchange agreements with Caribbean tax havens by offering incentives, such as tax deductibility for Americans travelling to those jurisdictions for work "conventions". Australia is conducting negotiations for similar agreements with eight other tax havens. Others, such as Samoa, Vanuatu and the Cook Islands, are yet to agree to start formal talks.