Tax Havens

Conceptualising the drivers The role of the financial and service industries in and forms of corruption facilitating transnational corruption has climbed the research agenda in recent years. [...] And regulatory …

1995; Ades and Di Tella in financial centres, tax havens and secrecy 1997; Goudie and Stasavage 1997) …

He is a member of the Editorial Board of the French Review Commentaire and Knight of the Legion of Honor. [...] Under the direct supervision of Professor Abdelaziz Aitali, the …

operation and Development in the fight against tax havens and tax evasion. 18 Dominique Bocquet Too much …

Despite these already low levels of spending on the public sector workforce, 20 countries have seen active declines in their spending on public sector workers as a % of GDP …

financial flows, unfair trade taxation, acting on tax havens and promoting a process for setting fair global … that facilitate the transfer of vast sums into tax havens. Having won the first stage of the battle for …

We assess the pattern of Euro Area financial integration adjusting for the role of “onshore offshore financial centers” (OOFCs) within the Euro Area. The OOFCs of Luxembourg, Ireland, and the …

stashed by wealthy residents of the US and EA in tax havens such as Switzerland. Alstadsæter et al. (2018) … (2018) estimates who owns the wealth of tax havens around the world.4 Ciccone et al. (2022) provide evidence … consequences of looking through the OOFCs and global tax havens for our understanding of European capital allocation … United States 134 138 317 323 +141% C. Non-OOFC Tax Havens Bermuda 0 0 2 1 +101% Cayman Islands 4 0 25 1 … Chinese securities that are themselves resident in tax havens. Similarly, the percentage increases in the portfolio …

countries to control the import and export of The rules and procedures for transporting certain hazardous wastes and wastes requiring Figure 2 Overview of key public actors, the processes they …

.............. 27 3.3.3. Offshore banking in tax havens ............................................ … requiring financial institutions to especially in tax havens.31 In the documented file a specific suspicious … banking in tax havens Shell companies are often used as a tool for Offshore banking in tax havens provides … businesses used to disguise illicit trafficking. Tax havens offer a number of financial activities, shell …

Pillar Two rules of the Inclusive Framework agreement on a minimum corporate tax (known as ‘Global Anti-Base Erosion Rules’, for short GloBE) have important implications for the design of the …

Institutional and Historical Characteristics of Tax Havens, Mimeo. Dharmapala, Dhammika, and Hines, James … James R, 2009, Which Countries Become Tax Havens?, Journal of Public Economics 93(9-10), 1058–1068. Erokhin … 2024. The Impact of CFC Rules and GILTY on Tax Havens. Schjelderup, Guttorm and Stähler, Frank, 2023 …

thresholds for cash payments; ▶ Update the list of tax havens; ▶ Implement a ban on “double-use software”; …

WIDER Working Paper 2024/15-Offshore tax evasion in developing countries: Evidence and policy discussion

Niels Johannesen* March 2024 Abstract: Offshore tax havens cause large losses of government revenue by facilitating … offshore tax havens: a range of indicators suggests that wealth held in offshore tax havens, measured … financial transparency. Key words: tax evasion, tax havens, information exchange, tax enforcement, offshore … keynote lecture entitled ‘The challenge of offshore tax havens’ given at the WIDER Development Conference ‘Revving … annesen-challenge-offshore-tax-havens 1 Introduction Offshore tax havens with financial secrecy and low …

An important facet of globalization is national governments' vigorous competition for capital and jobs via economic policy, including tax policy. Healthy tax competition underpins globalization, driving cross- border investment that …

2020 (compared to the often‐ cited 65 percent tax havensʼ share of US foreign profits). Following the 2017 … tax cut, the share of total income reported in tax havens fell to its lowest level in a decade. The race‐ … would expect a much higher share of profits in tax havens and near‐ universal use of low‐ tax foreign affiliates …

The reports reflect the views of the participants and the overall discussion, and do not necessarily reflect the views of the publisher. [...] For example, internal corruption was found to …

because global flows of money are moving away from tax havens in the EU and US (although these remain important) …