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1
Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels
-
2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
Persistent link: https://www.econbiz.de/10014505895
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2
Sanction-busting through tax havens
Kavaklı, Kerim Can
;
Marcolongo, Giovanna
;
Zambiasi, Diego
-
2023
, require the ability to identify who owns an asset. Although experts have long claimed that
offshore
financial
centres
that …
Persistent link: https://www.econbiz.de/10014250087
Saved in:
3
Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep
-
2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
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4
A perfect symbiosis : Curaçao, the Netherlands and financial offshore services : 1951-2013
Beurden, Tijn van
;
Jonker, Joost
- In:
Financial history review
28
(
2021
)
1
,
pp. 67-95
Persistent link: https://www.econbiz.de/10012523311
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5
Has FATCA succeeded in reducing tax evasion through foreign accounts?
De Simone, Lisa
;
Stomberg, Bridget
- In:
Oxford review of economic policy
39
(
2023
)
3
,
pp. 550-564
Persistent link: https://www.econbiz.de/10014331492
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6
Tax havens,
offshore
financial
centres
and the current sanctions regimes
Mugarura, Norman
- In:
Journal of Financial Crime
24
(
2017
)
2
,
pp. 200-222
Purpose This paper aims to articulate the complexities posed by tax havens and
offshore
financial
centres
(OFCs) in the …
Persistent link: https://www.econbiz.de/10014866033
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