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Tax Havens: Conduits for Corporate Tax Malfeasance
SSRN Electronic Journal, 2014Purpose This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations use “egregious” tax-sheltering techniques right from their incorporation to avoid ...
Akanksha Jalan, R. Vaidyanathan
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2011
Our aim is to explain how a small country can be viable as an international banking center (IBC). We build a model in which mobile investors choose between two banking centers located respectively in a small country and in a large country. These countries compete in two instruments, taxation and institutional infrastructure.
Patrice Pieretti +2 more
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Our aim is to explain how a small country can be viable as an international banking center (IBC). We build a model in which mobile investors choose between two banking centers located respectively in a small country and in a large country. These countries compete in two instruments, taxation and institutional infrastructure.
Patrice Pieretti +2 more
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The real effects of tax havens
SSRN Electronic JournalIt is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects.
Alstadsæter, Annette +3 more
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1994
These no-tax countries share some basic similarities, which are important to a company considering establishing in one or another of them. These factors need to be kept in mind when forming a judgement about the likelihood of the governments of these countries violating their no-tax traditions.
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These no-tax countries share some basic similarities, which are important to a company considering establishing in one or another of them. These factors need to be kept in mind when forming a judgement about the likelihood of the governments of these countries violating their no-tax traditions.
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The Changing Role of Tax Havens – An Empirical Analysis of the Tax Havens Worldwide
Bulletin for International Taxation, 2010A decade after the OECD’s harmful tax practice initiative was launched, the role of tax havens has changed considerably. All tax havens have substantially implemented or committed to the internationally agreed tax standard. A new concept of tax havens is, therefore, required and is developed by the author in this article.
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Basic Structure and Tax Havens
2012Chapter 2 argues that the Rawlsian Law of People is much more useful to the debate on international distributive justice than is commonly assumed by many leading political philosophers (Pogge, Nussbaum, Sen, Beitz, Singer). I will show: 1. that these criticisms are misleading insofar as they do not take the concept of basic structure seriously ...
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2019
A multinational group with widely diversified commercial interests established a company in China for the manufacture of kitchenware. The many potential items included in this domestic consumption category gave plenty of scope for local job applicants with engineering skills and design expertise to serve the market of householders, at home and abroad ...
Jian Li, Alan Paisey
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A multinational group with widely diversified commercial interests established a company in China for the manufacture of kitchenware. The many potential items included in this domestic consumption category gave plenty of scope for local job applicants with engineering skills and design expertise to serve the market of householders, at home and abroad ...
Jian Li, Alan Paisey
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2005
In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
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In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.
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FDI motives and the use of tax havens: Evidence from South Korea
Journal of Business Research, 2021Nigel L Driffield, Christopher M Jones
exaly