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Tax havens or safe havens

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
openaire   +1 more source

Tax Haven Classifications

1994
Apart from geographical and cultural considerations, tax havens fall into classifications regarding the tax advantages that each has to offer. These tax advantages are a result of internal legislation, and/or tax treaties with other nations. From a practical viewpoint, they are the most important considerations in choosing a tax haven.
openaire   +1 more source

Basic Structure and Tax Havens

2012
Chapter 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 ...
openaire   +1 more source

FDI motives and the use of tax havens: Evidence from South Korea

Journal of Business Research, 2021
Nigel L. Driffield   +2 more
exaly  

Tax Havens with no Income Tax

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.
openaire   +1 more source

Tax Haven Ireland

2021
Brian O’Boyle, Kieran Allen
openaire   +1 more source

Profit shifting to onshore and offshore tax havens: the case of Visegrad countries

Post-Communist Economies, 2020
Danuse Nerudova   +2 more
exaly  

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