Tax Havens : Conduits for Corporate Tax Malfeasance

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 employ ‘egregious' tax sheltering techniques right from their incorporation to avoid payment of income taxes. The paper also discusses global efforts against the phenomenon and policy recommendations

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Year of publication:	2014
Authors:	Jalan, Akanksha
Other Persons:	Vaidyanathan, R. (contributor)
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Steueroase \| Tax haven \| Körperschaftsteuer \| Corporate income tax \| Unternehmensbesteuerung \| Corporate taxation \| Multinationales Unternehmen \| Transnational corporation

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Extent:	1 Online-Ressource (28 p)
Series:	IIM Bangalore Research Paper ; No. 458
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 30, 2014 erstellt
Other identifiers:	10.2139/ssrn.2431154 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013054704