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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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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
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The current state of international anti-offshore regulation
Економіка, управління та адміністрування, 2022 The rapid growth of the number of offshore zones, their integration into the global financial architecture, and, as a result, the growth of influence on the world economy and world politics, have made the phenomenon of tax havens a very relevant research
M.P. , K.S.
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Taxing across borders: tracking personal wealth and corporate profits [PDF]
, 2014 This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate ...
Zucman, Gabriel
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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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The Governance of the Black Holes of the World Economy: Shadow Banking and Offshore Finance [PDF]
, 2013 This paper focuses on regulatory challenges posed by the two interconnected structures of the global financial system – the economy of tax havens (or offshore financial centres), and the shadow banking system. The financial crisis of 2007-09 has revealed
Nesvetailova, A., Palan, R.
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LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion).
Larissa BĂTRÂNCEA
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Tax Havens and Offshore Centers – A Reality of the 21st Century [PDF]
Romanian Economic Journal, 2019 In the context of the globalization process, an important part of multinational companies have become concerned with the tax optimization of economic activities, developing international tax planning strategies, with profits being directed through ...
Maria Nițu , Iulia-Oana Ștefănescu
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Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens? [PDF]
, 2015 Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information.
Braun, Julia, Weichenrieder, Alfons
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