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Fighting Multiple Tax Havens [PDF]

SSRN Electronic Journal, 2010
This paper develops a competition theory framework that evaluates an important aspect of the OECD’s Harmful Tax Practices Initiative against tax havens.
Kai A. Konrad, May Elsayyad
core   +16 more sources

The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange [PDF]

Jurnal Akuntansi dan Keuangan, 2018
This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati, Hendyga Fuadillah   +1 more
doaj   +4 more sources

The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?

Cogent Business and Management, 2023
The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin, Ahmad Fahmi Sheikh Hassan   +3 more
exaly   +3 more sources

Which Countries Become Tax Havens? [PDF]

Journal of Public Economics, 2009
This paper analyzes the factors influencing whether countries become tax havens. Roughly 15 percent of countries are tax havens; as has been widely observed, these countries tend to be small and affluent.
Dhammika Dharmapala, James R. Hines Jr.
core   +2 more sources

Tax Competition With Parasitic Tax Havens [PDF]

Journal of Public Economics, 2009
We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use ...
Joel Slemrod, John D. Wilson
core   +2 more sources

Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]

Financial Theory and Practice, 2013
Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
doaj   +5 more sources

Tax haven as a method for tax optimization in holding structures

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Rapid technological progress and the globalization it has caused have created an excellent environment for business entities, on which they can reach for various legal and economic solutions that will allow them to maximize their profits.
Joanna Toborek- Mazur
doaj   +2 more sources

DID “TAX HAVENS” DISSAPEAR? [PDF]

SEA: Practical Application of Science, 2013
The series of events from March this year, with Cyprus in the spotlight created a lot of debate around the status of the “tax havens”, Cyprus itself being for a long time nominated as one of them.
Ana-Maria GEAMĂNU
doaj   +2 more sources

WHAT TAX HAVENS ARE? [PDF]

Studies in Business and Economics, 2008
Everyone has heard about countries such as Antigua and Barbuda, Bahamas, Costa Rica, Guernsey, Cayman, Isle of Man, Vanuatu, Liechtenstein, Switzerland being tax heavens. Who would not want to pay lower taxes, if not at all? Probably it’s a dream for any
Liliana Bunescu
core   +1 more source

Mandatory extraction payment disclosures and tax haven use: Evidence from United Kingdom [PDF]

Contabilitate şi Informatică de Gestiune, 2022
Research Question: Does public country by country reporting (CbCr) deter multinationals' tax avoidance practices operating in extractive industries? Motivation: Public CbCr has already been implemented for two specific sectors, namely the financial ...
Sameh Kobbi-Fakhfakh, Fatma Driss
doaj   +1 more source