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Search: subject:"offshore financial centres"
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offshore financial centres
20
tax havens
12
Steueroase
10
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Welt
8
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7
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7
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globalization
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illegal markets Romania
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Digitalisation of the Economy
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Economic geography
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Global Anti-Base Erosion (GloBE) Rules
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Maftei, Loredana
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ECONIS (ZBW)
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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/10014548578
Saved in:
2
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
Saved in:
3
Sanction-busting through tax havens
Kavakl¸, 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/10014477590
Saved in:
4
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:
5
Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Janský, Petr
;
Palanská, Tereza
;
Palanský, Miroslav
-
2022
offshore
financial
centres
, which remain, or have recently become, more financially secretive than other countries (here …
Persistent link: https://www.econbiz.de/10013204763
Saved in:
6
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/10014278188
Saved in:
7
A look offshore: Unpacking the routes of misinvoicing in international trade
Dragomirescu-Gaina, Catalin
;
Elia, Leandro
-
2022
financial
centres
. We show that residents hold more offshore wealth when local misinvoicing practices thrive, especially for …We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by
offshore
…
Persistent link: https://www.econbiz.de/10014322653
Saved in:
8
Hide-seek-hide? : the effects of financial secrecy on cross-border financial assets
Janský, Petr
;
Palanská, Tereza
;
Palanský, Miroslav
-
2022
offshore
financial
centres
, which remain, or have recently become, more financially secretive than other countries (here …
Persistent link: https://www.econbiz.de/10012816399
Saved in:
9
A look offshore : unpacking the routes of misinvoicing in international trade
Dragomirescu-Gaina, Catalin
;
Elia, Leandro
-
2022
financial
centres
. We show that residents hold more offshore wealth when local misinvoicing practices thrive, especially for …We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by
offshore
…
Persistent link: https://www.econbiz.de/10013469631
Saved in:
10
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
Saved in:
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