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taxation, which goes back to Peggy Musgrave. The “new view” of international taxation is based on recent empirical studies and … critically discussed and, finally, the two are confronted with a “pragmatic view” on foreign profit taxation which crucially …
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to the world economy and reinforce economic and technological decoupling tendencies between China and the West. …
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The odds against the continued profitable existence of tax havens were raised by the onshore competitive financial deregulations and liberalisations of the 1980s and the new regulatory harmonised norms being set by the Bank for International Settlements. They nevertheless prospered. What has...
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