Results 11 to 20 of about 38,903 (299)
The Economic and Social Consequences of Tax Havens in the World [PDF]
SHS Web of Conferences, 2020 The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world
Lénártová Gizela
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Due to the Gloomy Economic Outlook EU Fight against Tax Havens Enters a New Phase [PDF]
Revista de Management Comparat International, 2021 An important part of the massive loss of income registered by some states of the European Union is due to the tax havens. It is estimated that last year alone the impact at EU level was 75 billion Euros.
Narciz BĂLĂȘOIU
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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
SSRN Electronic Journal, 2023 We document the rise of China in offshore capital markets. Chinese firms use globaltax havens to access foreign capital both in equity and bond markets. In the lasttwenty years, China’s presence went from raising a negligible amount of capital in these markets to accounting for more than half of equity issuance and around a fifth of global corporate ...
Christopher Clayton +4 more
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Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
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Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
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Tax haven countries offer foreign investors low tax rates and other tax features designed to attract investment and thereby stimulate economic activity.
James R. Hines Jr.
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Impact factor of bureaucracy to the tax system [PDF]
Ekonomski Signali, 2023 This paper is about the sensibility of taxation in the bureaucracy. Therefore, this study is for the impact factor of the tax revenues of the countries which are tax havens subject to the trustworthiness of the tax system.
Challoumis Constantinos
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The use of tax havens in exemption regimes [PDF]
, 2011 This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Gumpert, Anna +2 more
core +2 more sources
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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