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Der französische Ökonom (Jahrgang 1986, Lehrer an der London School of Economics) greift die "legalen" Methoden multinationaler Konzerne zur Steueroptimierung, -verkürzung und -vermeidung auf und stellt damit die Steueroasen für Europäer an den Pranger. Mit aktuellen Daten und Statistiken...
Persistent link: https://www.econbiz.de/10010374679
legal scholars to similar tensions within policymaking institutions such as the IMF and World Bank …
Persistent link: https://www.econbiz.de/10014056012
Conventional economic analysis assumes that Central Counterparties (CCPs) may help to reduce systemic risk and avoid future financial crises by mandating the central clearing of over-the-counter (OTC) derivatives. This view largely goes unchallenged by governments, regulators, practitioners, and...
Persistent link: https://www.econbiz.de/10014101938
The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry...
Persistent link: https://www.econbiz.de/10012319186
The study is devoted to the Ukrainian capital outflow analysis, finding main reasons, consequences and working out the recommendations. The purpose of the study was to research the reasons of offshoring, except tax avoidance, to estimate their impact on the state economy and develop the ways of...
Persistent link: https://www.econbiz.de/10014246875
In intra‐group finance hybrid instruments allow for tailor‐made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups.Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid...
Persistent link: https://www.econbiz.de/10013089756
We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world … at which we tax the wealthy. But with an enormous amount of the world's wealth hidden in tax havens--in countries like … economists to bankers to politicians, has been able to quantify exactly how much of the world's assets are currently hidden …
Persistent link: https://www.econbiz.de/10011373408
Zurich, Hong Kong, les Bahamas, les îles Cai͏̈mans, le Luxembourg... Ces noms évocateurs dissimulent une sinistre réalité : la fraude fiscale d'une minorité d'ultra-riches au détriment de l'immense majorité. Grâce à une méthode inédite, l'auteur a pu évaluer l'ampleur du...
Persistent link: https://www.econbiz.de/10010240972
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