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In 2016, Hines, working with German academics, showed that German multinationals make little use of tax havens because the German corporate taxation system follows a "territorial" model. [37] Hines cites the example of Ireland, a country featured on all of Hines' tax haven lists, which has rarely attracted firms from "territorial" taxation systems.
The Hidden Wealth of Nations: The Scourge of Tax Havens is a 2013 book by French economist Gabriel Zucman, which popularized the concept of both the tax haven and corporate tax haven. The French publication was translated into English by Teresa Lavender Fagan. The foreword was written by Thomas Piketty, Zucman's PhD supervisor. Both Piketty and ...
Dhammika Dharmapala (born 1969/1970) [1] is an economist who is the Paul H. and Theo Leffman Professor of Law at the University of Chicago Law School.He is known for his research into corporate tax avoidance, corporate use of tax havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques.
1981: The US Treasury and the US Attorney General are given: Tax havens and their use by United States taxpayers: An Overview by Richard A. Gordon Special Counsel for International Taxation at the IRS. The Gordon Report identifies new types of corporate tax havens such as Ireland (described as a manufacturing tax haven). [52]
Donald Trump's second term as president is marked by a shift from multilateralism to unilateralism, with a focus on reasserting control over strategic infrastructure and using punitive measures to ...
Due to the level of taxation in much of the industrialized world, many turn to tax havens. Tax havens are places where individuals and companies go to avoid paying higher taxes. Find Out: The Cost ...
While related to tax havens, the FSI is not a list of tax havens per se, and it does not attempt to estimate actual taxes avoided or profits shifted, unlike the techniques used in compilation of modern tax haven lists. The FSI is therefore more correctly a list of financial secrecy jurisdictions. While having many similarities to tax havens ...
"Why America Loves Being the World's No. 1 Tax Haven". POLITICO Magazine. Phippen, J. Weston (April 6, 2016). "Nevada, a Tax Haven for Only $174". The Atlantic. Wayne, Leslie (June 30, 2012). "How Delaware Thrives as a Corporate Tax Haven". The New York Times. "The biggest loophole of all". The Economist. February 20, 2016.