WASHINGTON — Treasury Secretary Paul H. O’Neill is scheduled to testify Thursday before the Senate permanent subcommittee on investigations in a hearing that will focus on the Bush administration’s policy toward offshore tax havens.

The tax havens are often cited by law enforcement officials as the primary repository for the funds of tax evaders and other criminals.

A member of the subcommittee staff said that Mr. O’Neill, who has expressed reservations about an Organization for Economic Cooperation and Development initiative to crack down on such jurisdictions, will be asked if recent negotiations with the group have changed the administration’s attitude toward the effort.

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