Results 11 to 20 of about 713,887 (289)
Methods of Tax Optimisation with the Use of Tax Havens [PDF]
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
doaj +3 more sources
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. We show that the sequential nature of the process is harmful and more costly than a "big bang" multilateral agreement.
May Elsayyad, Kai A. Konrad
openaire +10 more sources
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption. [PDF]
, 2007 For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed capitalist countries, although in poorer countries tax ...
Picciotto, Salomone
core +4 more sources
Attacking the public health crisis of hepatocellular carcinoma at its roots
Hepatology, EarlyView., 2022 Abstract As the third most common cause of cancer‐related death worldwide with significant mortality rates in the United States, hepatocellular carcinoma has strong association with cirrhosis and chronic hepatitis B virus (HBV) with a growing at‐risk population from the rise in chronic liver disease from alcohol use and nonalcoholic fatty liver disease.
Hannah M. Lee +3 more
wiley +1 more source
Some characteristics of offshore operations [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2011 Offshore operations are not on the margins of the world economy. They are an integral part of modern business practice. They have become one of the most important instruments in the contemporary globalized financial system.
Popov Đorđe
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Tax Havens in the Offshore World [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The research on tax havens started because of the “Panama Papers” scandal. Tax havens existbecause of taxation. Taxation is vital for any society because it is a revenue source for government.
Sergiu-Bogdan Constantin
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Qualitative and Quantitative Approach for Identifying the Largest Tax Havens in the World [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Tax havens are associated with avoiding the payment of tax obligations, whose origins are as old as taxation itself. Different set of criteria are used for defining tax havens, from very low or zero taxes to lack of transparency, financial secrecy and ...
Oana Maria Neagu
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Tax Arbitration Through Offshore Centres аnd Tax Havens [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2019 The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications.
A. S. Dirva, C. Dirva
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THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY [PDF]
CES Working Papers, 2016 The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of Romanian non ...
Mihai-Bogdan AFRASINEI +2 more
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Perception and Public Image of Tax Havens in Spain
Innovar: Revista de Ciencias Administrativas y Sociales, 2018 Financial globalization supported by the free movement of capital has allowed the emergence of tax havens in recent years, facilitating tax evasion and, apparently, hindering the economic viability of different countries.
Ana Belén Fernández-Souto +2 more
doaj +1 more source