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The Implications of Taxation for Offshore Residents from the USA, UK and Australia - A Comparative Analysis

Hinchliffe, Sarah - 2014

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

Persistent link: https://www.econbiz.de/10013065662

Unintended Consequences : How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Miller, David S. - 2011

The Internal Revenue Code is riddled with features that allow U.S. taxpayers to reduce their federal tax liability by operating through tax haven companies. Some of these provisions are historic anomalies. Others are better understood as inadvertent loopholes than considered legislative grace....

Persistent link: https://www.econbiz.de/10014190764

Do tax havens affect financial management? : the case of U.S. multinational companies

Chiari, Alessandro - 2024

This study examines whether the use of tax haven subsidiaries by U.S. multinational corporations (MNCs) is associated with more intense use of share buybacks and with improvement in management's ability to generating revenues. I find that MNCs' more intensive tax haven subsidiary use is...

Persistent link: https://www.econbiz.de/10015044941

Are tax havens and offshore financial centers cracked down on? : a study on the international standard of exchange of information on request

Li, Yijun; Ma, Mark - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 295-318

Persistent link: https://www.econbiz.de/10013503581

The United States as the Ultimate Tax Haven : Testimony Before the House Ways and Means Subcommittee on Oversight

Hemel, Daniel J. - 2022

wealth tax-free. We are, in this respect, the world’s ultimate tax haven.The Pandora Papers spotlight Panama, source of 2 … million documents in that leak. But most offshore wealth booked in Panama won’t stay there. According to the IMF, 51 percent … of outbound portfolio investment from Panama pours into the US. We’re also the number-one destination for portfolio …

Persistent link: https://www.econbiz.de/10013307096

Implicit attitudes and U.S. tax professionals' reliance on offshore tax professionals' recommendations

Spilker, Brian Clark; Stewart, Bryan W.; Wood, David A. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 185-203

Persistent link: https://www.econbiz.de/10012516940

A comparison of U.S. and offshore Indian tax professionals' client advocacy attitudes and client recommendations

Spilker, Brian Clark; Stewart, Bryan W.; Wilde, Jaron H.; … - In: The journal of the American Taxation Association : a … 38 (2016) 2, pp. 51-66

Persistent link: https://www.econbiz.de/10011625899

The Ethics of Tax Evasion : A Comparative Study of Taiwan and the USA

McGee, Robert W. - 2007

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Persistent link: https://www.econbiz.de/10012730166

Drivers of the Underground Economy Around the Millienium : A Long Term Look for the United States

Goel, Rajeev K. - 2017

This paper provides a long term analysis of the determinants of the shadow economy. Using data for the United States over the years 1870–2014 we examine economic and political factors driving the underground sector. Results show that among the economic factors, greater economic prosperity...

Persistent link: https://www.econbiz.de/10012952619

Surcharges and Penalties in Tax Law : United States

Mazza, Stephen W. - 2016

This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and...

Persistent link: https://www.econbiz.de/10013004149

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