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Offshore Financial Centres and Unfair tax Competition
Acta Universitatis Nicolai Copernici, Ekonomia, 2014The financial crisis has changed the perception of offshore financial centers. States struggling with the problem of huge public debt and international institutions, especially the OECD, began to accuse tax havens of using the unfair tax competition. Offshore centers were persuaded to adopt regulations which improve the exchange of tax information and ...
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The OECD and offshore financial centres: rearguard action against globalisation?
Global Change, Peace & Security, 2004With publication of Harmful Tax Competition: An Emerging Global Issue the Organisation for Economic Cooperation and Development (OECD) initiated a campaign to eliminate income tax competition. The OECD characterised income tax rate competition between states as ‘harmful’.
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SSRN Electronic Journal, 2014
This paper investigates the determinants and impact of the co-evolution between the international financial markets and the offshore financial centre Luxembourg since the late 1950s. It argues for a historic understanding of decisive, time-sensitive environments that helped Luxembourg to emerge, transform and upgrade over time.
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This paper investigates the determinants and impact of the co-evolution between the international financial markets and the offshore financial centre Luxembourg since the late 1950s. It argues for a historic understanding of decisive, time-sensitive environments that helped Luxembourg to emerge, transform and upgrade over time.
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Asean Economic Bulletin, 1995
In 1990, Malaysia announced its plan for a regional financial centre to be established on the island of Labuan. The government invested substantial funds in providing the appropriate legislation, infrastructure, and other factors required for a financial centre.
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In 1990, Malaysia announced its plan for a regional financial centre to be established on the island of Labuan. The government invested substantial funds in providing the appropriate legislation, infrastructure, and other factors required for a financial centre.
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The Political Risk of Offshore Financial Centres: The Cyprus Bail-Out
2015This chapter puts forward the idea that investors face a new type of political risk arising out of the increased international regulatory focus on financial crimes, such as money laundering, terrorist financing, foreign bribery, tax evasion, and financial sanctions.
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Labuan: International Offshore Financial Centre
Geography, 1994Brian Shaw, Sally Lim
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Lehman Brothers in the Dutch Offshore Financial Centre
2017Item does not contain ...
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The Future of Offshore Financial Centres. A Case Study of Bermuda
2009The future of offshore financial centres has been a major topic of legal and political debate in recent years. Whilst offshore centres around the globe have reaped substantial rewards in the past two decades, it is debateable whether this can and should be sustained.
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