• No results found

Tax haven

Determinants of Tax Haven: Overview of Past Studies

Determinants of Tax Haven: Overview of Past Studies

... become tax havens?” even though his findings contradicted ...of tax haven (as in the case of Dharmapala and Hines (2006) findings) nor a place with little or no taxation at all, but only the ...

8

Tax Haven and Development Partner: Incoherence in Dutch Government Policies

Tax Haven and Development Partner: Incoherence in Dutch Government Policies

... between tax and aid policies, using a case study of the Netherlands as ...‘pure’ tax haven like the Cayman Islands and the British Virgin Islands, evidence indicates that it does play a key role as ...

25

The problematisation of small tax havens: An analysis of four small tax havens’ responses to the OECD 2000 tax haven blacklist, within a problematisation framework

The problematisation of small tax havens: An analysis of four small tax havens’ responses to the OECD 2000 tax haven blacklist, within a problematisation framework

... Small tax havens play a large role in international ...small tax havens is the discovery that Royal Dutch Shell avoided Dutch dividend taxes via a subsidiary on Channel Island Jersey, which caused outrage ...

31

What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven

What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven

... of tax havens and tax ...on tax havens is summarised, as is the important work of the OECD, the EU and the G-20 in this area and the ongoing research on the economic effects of tax ...a ...

24

Deteminants of Tax Haven: Overview of Past Studies

Deteminants of Tax Haven: Overview of Past Studies

... which tax havens lie ...as tax havens even though OFC is an integral part of tax ...within tax havens to exploit the structures facilitated by its law to enable global taxpayers to circumvent ...

9

Equal Footing:  Correcting the E-Commerce Tax Haven

Equal Footing: Correcting the E-Commerce Tax Haven

... Market presence only applies to retailers large enough to have an appreciable negative effect on local governments and tax-burdened competitors. These affected companies are those that not only have the capacity ...

42

Investment Opportunity Sets of Real Assets: An International Empirical Study Based on Ownership Types

Investment Opportunity Sets of Real Assets: An International Empirical Study Based on Ownership Types

... (1998). Tax Haven Target is an indicator variable equal to one if the target nation is classified as an offshore financial center by IMF and zero ...

54

Why ‘jurisdiction’? Determining boundaries in offshore finance

Why ‘jurisdiction’? Determining boundaries in offshore finance

... (tax haven), the praxis of offshore finance provides ‘liquidity pipelines’ transporting global capital, to investment destinations, corporate treasuries and financial institutions offering privacy to the ...

14

A Theoretical Review on Global Trends of Company Income Taxes and Alternatives of Tax Reforms

A Theoretical Review on Global Trends of Company Income Taxes and Alternatives of Tax Reforms

... levying tax on company income is inferior and thus urgently necessitate of ...trade tax circumstances have varied radically over past few decades and impair the effectiveness of company taxation ...

13

The theoretical development of opacity entrepreneurship in Malaysia

The theoretical development of opacity entrepreneurship in Malaysia

... off-the-books, tax haven, corruption, taxation, government, as well as formal ...to tax obligations and regulations (Eric, 2003; Malkawi and Haloush, 2008; Oh and Lim, 2011; Braithwaite, Reinhart and ...

71

Dirty Secrets: How Tax Havens Destroy the Economy

Dirty Secrets: How Tax Havens Destroy the Economy

... to tax based on the profit figure it declares in its ...for tax purposes that the company can legitimately incur, but which tax authorities do not regard as a reasonable offset against taxable ...a ...

224

Do Pollution Havens Exist? Evidence from East Asia

Do Pollution Havens Exist? Evidence from East Asia

... Primary Iron and Steel: Trade Balance Index (TBI) of Primary Iron and Steel goes up in 1978 to 1982, and 2006-2009. Furthermore, TBI of Primary Iron and Steel go down in 1976 to 1978, 1982-1988, and 2005-2006. Besides ...

42

Macroeconomic surprises, market environment, and safe-haven currencies

Macroeconomic surprises, market environment, and safe-haven currencies

... The Bloomberg-based variable turns out to be strongly correlated with the VIX index. On the one hand, this further legitimizes the use of VIX as a proxy for market- environment conditions. On the other hand, however, our ...

21

Is Gold Investment a Safe Haven or a Hedge for the Malaysian Inflation?

Is Gold Investment a Safe Haven or a Hedge for the Malaysian Inflation?

... Based on the results of the cointegration test, if the gold price in Malaysia is characterized by linear cointegration and the linearity test, showing short term nonlinearity between t[r] ...

16

Tax Elasticity in Sierra Leone: A Time Series Approach

Tax Elasticity in Sierra Leone: A Time Series Approach

... The tax burden measured by the ratio of tax revenue to GDP, averaged ...The tax ratio exhibited no definite pattern of upward trend questioning the efficacy of the tax reforms undertaken ...

16

The Haven, Kildare, OSV 0005236, 07/09/2017

The Haven, Kildare, OSV 0005236, 07/09/2017

... Requirements This section sets out the actions that must be taken by the provider or person in charge to ensure compliance with the Health Act 2007 Care and Support of Residents in Desig[r] ...

15

On the rewards to international investing: a safe haven currency perspective

On the rewards to international investing: a safe haven currency perspective

... eral real exchange rates for key country-specific fun- damentals, thus getting at a more robust measure of currency values. Their results are entirely in the spirit and fully supportive of what we are proposing although ...

12

The Impact Of Self-Assessment System Ontax Payment Through Tax Control As  Moderation Variables

The Impact Of Self-Assessment System Ontax Payment Through Tax Control As Moderation Variables

... reduce tax evasion and tax avoidance, so that tax payments will proceed ...accordingly. Tax compliance is expected to refer more to voluntary compliance, which includes the level of awareness ...

6

Push development terms on tax equations as 2nd tier government industry exploratory partner

Push development terms on tax equations as 2nd tier government industry exploratory partner

... tandem basically. This gives a good taxation primary account covering responsibilities of the independent characteristic groups (intrinsic and exploratory) as balancing their sides of a mutually industry. The next two, ...

7

History Has Its Eyes on You: Lighthouses and Libraries Weathering Storms of Change   or is being the Public Good Good Enough?

History Has Its Eyes on You: Lighthouses and Libraries Weathering Storms of Change or is being the Public Good Good Enough?

... • Future Challenges for Resource Sharing • Envisioning the Library of the Future.. South Haven (MI) Light..[r] ...

45

Show all 4353 documents...

Related subjects