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Offshore financial centres and bank secrecy
2014We study the impact of an offshore financial center on the economy in the presence or absence of bank secrecy in a two-country setting with heterogeneous investors who choose where to deposit their savings. Rather than focussing on tax competition, we acknowledge that countries use two instruments to attract investors: tax rate and institu- tional ...
Patrice Pieretti +2 more
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A Critical Examination of the International Regulation of Offshore Financial Centres
SSRN Electronic Journal, 2009Globalisation has leaded to increasing movements across national frontiers of goods and services, financial capital, production factors and technology. Globalisation has mixed effects on the development of tax systems and national economies. However, it has also contributed to a tax competition taking potentially the form of harmful tax practices ...
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‘Harmful’ Tax Competition and the Future of Offshore Financial Centres
Journal of Money Laundering Control, 2002Offshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as facilitating criminal activities such as laundering drug money as well as tax evasion and tax avoidance by residents of high‐tax welfare states.
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<> legal regime of offshore financial centres
2015Das Offshore-Geschäft ist ein sich rasch entwickelndes Phänomen. Die Zahl der Länder und Gebiete die ihre Dienste in der Offshore-Gerichtsbarkeit anbieten wächst und parallel dazu steigt das Bedürfnis an den angebotenen Leistungen. Aus diesem Grund sind Offshore-Gerichtsbarkeiten heute ein integraler Teil des globalen Finanzsystems. Neben dem positiven
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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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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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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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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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