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Money at the Docks of Tax Havens: A Guide
Hebous, Shafik - In: FinanzArchiv: Public Finance Analysis 70 (2014) 3, pp. 458-485
This essay critically revisits the roles and influences of tax havens in the world economy. It combines various …
Persistent link: https://www.econbiz.de/10010934818
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Treatment of Intercompany Transfer Pricing for Tax Purposes; A Survey of Legislative and Administrative Issues
Ikeda, Yuichi - International Monetary Fund (IMF) - 1992
Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent years. This paper examines the legislative and administrative issues related to the treatment of intercompany transfer pricing for tax purposes. It reviews the existing...
Persistent link: https://www.econbiz.de/10005264196
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Follow the Intellectual Property, How does Industry pay Programmers' Salaries when they move the related IP rights to offshore taxhavens?"
Wiederhold, Gio - Volkswirtschaftliche Fakultät, … - 2009
In the ongoing discussion about offshoring in the computer and data-processing industries, the 2006 ACM report … Globalization and Offshoring of Software addressed job shifts due to globalization in the software industry. But jobs represent only …) supplies the other half, the capital complement. Offshoring IP always accompanies offshoring jobs and, while less visible, may …
Persistent link: https://www.econbiz.de/10009643212
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Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?
Hey, Johanna; Schreiber, Ulrich; Pönnighaus, Fabian; … - In: Ifo Schnelldienst 66 (2013) 11, pp. 03-13
Die Steuerplanung internationaler Unternehmen, die durch geschickte Kombination von Regelungen ihre Steuerbelastungen gegen null senken, und die Steuerpolitik einiger Länder stehen in der öffentlichen Kritik. Johanna Hey, Universität zu Köln, verweist darauf, dass es bei der Bekämpfung sog....
Persistent link: https://www.econbiz.de/10010877447
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The Economics of Offshore Financial Services and the Choice of Tax, Currency, and Exchange Rate Regime
von Furstenberg, George M. - In: Journal of Financial Transformation 19 (2007), pp. 49-64
Open-economy macroeconomists regularly invoke the policy trilemma that states that governments cannot simultaneously maintain an open capital account, a fixed exchange rate, and a domestically-oriented monetary policy. My thesis is that jurisdictions with substantial offshore activities find...
Persistent link: https://www.econbiz.de/10004981455
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The Economic Growth Effect of Offshore Banking in Host Territories: Evidence from the Caribbean
Butkiewicz, James L.; Gordon, Leo-Rey C. - In: World Development 44 (2013) C, pp. 165-179
Following the success of renowned Caribbean offshore centers, several small islands have enacted offshore banking policies as a strategy for increasing economic growth. Several empirical studies have assessed the growth effect of such policies, but none accounts for sector size when estimating...
Persistent link: https://www.econbiz.de/10010662481
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Neues von der Basarökonomie
Aichele, Rahel; Felbermayr, Gabriel; Heiland, Inga - In: Ifo Schnelldienst 66 (2013) 06, pp. 17-28
Daten zur Produktionsstruktur der Welt, die aus Input-Output-Tabellen entnommen werden, zeigen, dass der ausländische …
Persistent link: https://www.econbiz.de/10010633254
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Exploring the Role Delaware Plays as a Tax Haven
Dyreng, Scott D.; Lindsey, Bradley P.; Thornock, Jacob R. - Saïd Business School, Oxford University - 2012
We examine whether Delaware serves as a domestic tax haven. We find that taxes play an important role in determining whether U.S. firms locate subsidiaries in Delaware and that these tax factors are economically important when compared to the legal and governance factors considered in prior...
Persistent link: https://www.econbiz.de/10010925687
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Exploring the role Delaware plays as a domestic tax haven
Dyreng, Scott D.; Lindsey, Bradley P.; Thornock, Jacob R. - In: Journal of Financial Economics 108 (2013) 3, pp. 751-772
We examine whether Delaware is a domestic tax haven. We find that taxes play an economically important role in determining whether U.S. firms locate subsidiaries in Delaware and that a Delaware-based state tax avoidance strategy lowers state effective tax rates by between 0.7 and 1.1 percentage...
Persistent link: https://www.econbiz.de/10010665559
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Tax Policy; Recent Trends and Coming Challenges
Khan, Tehmina S.; Norregaard, John - International Monetary Fund (IMF) - 2007
This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last...
Persistent link: https://www.econbiz.de/10005768945