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Advanced Search Results For "TAX havens"

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 "TAX havens"
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Publication Type: Academic Journal

Source(s): Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Oct2022, Issue 5, p109-114. 6p.

Abstract: The transfer pricing case is a method that applies to those economic entities that carry out transactions between related parties, as is the case of the economic entity under review in the auto parts industry, in the context of tax authorities not want...

What Are We Fighting for?

Publication Type: Periodical

Source(s): TIME Magazine. 12/5/2022, Vol. 200 Issue 21/22, p42-45. 4p. 4 Color Photographs.

Abstract: Putin thought that other countries' desire to do business with Russia, and their energy dependency on Russia especially, would give him a free hand in Ukraine. What Ukraine Reveals Viewpoint Sheltering from Iranian kamikaze Shahed drones in the Kyiv me...

Tax Haven Incorporation and the Cost of Capital*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Dec2021, Vol. 38 Issue 4, p2982-3016. 35p.

Abstract: RÉSUMÉ: Constitution en corporation d'une société dans un paradis fiscal et coût du capital La constitution en corporation de la société mère d'une entreprise dans un paradis fiscal est une décision importante qui reçoit beaucoup d'attention d'un grand...

Intra-industry spillovers of profit shifting and investments in tax havens.

Publication Type: Academic Journal

Source(s): Journal of Economic Behavior & Organization. Dec2022, Vol. 204, p581-599. 19p.

Abstract: Do firms replicate the tax avoidance schemes of their peers? The present paper provides evidence along these lines. An event study shows that a US-listed enterprise is more likely to enter a specific tax haven if another US-listed enterprise operating ...

Political economy of cross-border income shifting: A protection racket approach.

Publication Type: Academic Journal

Source(s): Journal of Comparative Economics. Dec2022, Vol. 50 Issue 4, p1087-1102. 16p.


Abstract: Multinational firms often shift their incomes to low-tax jurisdictions, thus robbing host states of tax revenue. I offer a new theory to explain why some firms do this while others do not. I argue that firms that are more vulnerable to government expro...


Publication Type: Academic Journal

Source(s): Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series. Feb2022, Issue 1, p261-264. 4p.

Abstract: The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy. ...

Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request.

Publication Type: Academic Journal

Source(s): Accounting Review. Nov2022, Vol. 97 Issue 7, p295-318. 24p. 1 Color Photograph, 6 Charts, 2 Graphs.


Abstract: To "crack down" on tax havens and offshore financial centers, the Organisation for Economic Co-operation and Development (OECD) has promoted an internationally agreed tax standard of exchange of information on request since 2009. Using a difference-in-...

Taxes and Haven Activities: Evidence from Linguistic Cues.

Publication Type: Academic Journal

Source(s): Accounting Review. Sep2022, Vol. 97 Issue 5, p349-375. 27p. 2 Diagrams, 9 Charts, 1 Graph.

Abstract: Users of Exhibit 21 cannot tell whether a tax haven subsidiary is actively operating or a dormant shell company. In this paper, we develop a new set of parsimonious measures to highlight the distinct mechanisms and tax effects of offshore sales to, as ...


Publication Type: Academic Journal

Source(s): Revista de Economía Mundial. 2022, Issue 62, p173-189. 17p.

Abstract: Este artículo analiza el acuerdo de tributación global para empresas multinacionales alcanzado por el G20 en octubre de 2021, que supone un importante primer paso tanto para que las empresas multinacionales paguen los impuestos que les correspondan com...

Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment.

Publication Type: Academic Journal

Source(s): International Journal of Management Reviews. Jul2022, Vol. 24 Issue 3, p309-332. 24p. 3 Diagrams, 3 Charts.

Abstract: By taking an objective and scientific bibliometric analysis approach, this paper presents the first review of the extant knowledge base on tax havens. This analysis has guided us in developing an overarching theoretical framework that examines the dete...