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Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.
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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up entities hiding the identity of the ultimate owner. The effects of two international initiatives implemented to battle tax evasion in offshore centres are studied in this paper. These are the European Savings Directive and the Common Reporting Standard, under which the US does not cooperate. Using bilateral cross-border bank deposit data, it is estimated whether tax evaders moved their wealth to the US as a result of these measures. The results of the difference-in-difference approach neither confirm nor reject the claims that the US is being used as a tax haven by foreign households. Estimates on the effects in cooperating tax havens can not rule out the possibility that the Common Reporting Standard did not have its intended effect on tax evaders.
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Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.
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Wang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.
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Hill, Lesley Ellen. "Executive Incentives, Corporate Governance and Tax Haven Utilisation: Evidence from Australian Financial Institutions." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/79399.
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This study extends prior research investigating the relation between firms’ use of tax haven jurisdictions and performance-based remuneration incentives of CEOs. Additionally, we assess the moderating role of corporate governance attributes on the relation between firms’ use of tax havens and the remuneration characteristics of CEOs in those firms. Based on a dataset of 1054 firm-year observations comprising publicly-listed Australian financial institutions over the 2008–2018 period, we find a positive and significant relation between firms’ use of tax havens and CEOs remuneration attributes. Governance attributes of CEOs pertaining to their tenure and level of gender diversity are significantly negatively related to tax haven utilization, and negatively moderate the relation between remuneration levels and tax haven use.
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Pištejová, Jana. "Dopad existencie daňových rajov na verejné financie Slovenska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-163032.
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International tax planning deals with the tax benefits, their seeking and using by the tax entities and corporations. Even if the tax havens are generally considered as small islands, the different types of tax advantages are offered by the developed countries of the North America or Europe. This paper focuses on the analysis of the inward of foreign direct investments into the European countries with the preferential tax regimes. It explains the relationship between the inward of the investments and the factors which affect them. The inward of the foreign direct investments is the dependent variable, the independent variables are tax rates on corporate income, unemployment, as well as political stability. Although results of econometric analysis did not confirm our initial hypothesis that the lower tax burden will increase the inward of the investments to the country, this increase can be caused under the other circumstances, such as secrecy, property protection, stable political situation or simplicity and utility of the financial markets.
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Horník, David. "Výhody a způsoby využití společnosti založené v daňovém ráji." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359126.
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The Master thesis deals with the analysis of tax havens, their origin and operating mechanisms. The thesis will elaborately describe individual entities advantaged in terms of taxes and specific ways of using offshore and onshore centers in order to achieve tax optimization, ownership anonymity, property protection or any other partial goal. The first part is theoretical and some basic terms related to this topic are defined in it. In the second part, the practical use of tax havens is discussed. In the first chapter, I described four selected jurisdictions in detail, and in the second and third chapters, I specifically illustrated how a company founded in an appropriately chosen tax haven can be utilized in achieving a predetermined goal.
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Tomášek, Lukáš. "Návrh využití offshore struktury k optimalizaci daňové zátěže podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224442.
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This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.
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Pereslenyiová, Michaela. "Optimalizace daňové zátěže koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417361.
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The aim of this diploma thesis is to optimize the concern in terms of taxes. Model situations should point to tax optimization by moving business to tax havens. Diploma thesis deals particularly different taxation of concern in tax havens. The result of the work will be a proposal and recommendations for the establishment of a company in a tax haven.
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Berková, Hana. "Daňové aspekty pronikání podniků na zahraniční trhy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112824.
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This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.
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Weichenrieder, Alfons, and Fangying Xu. "Are Tax Havens Good? Implications of the Crackdown on Secrecy." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4647/1/SSRN%2Did2661454.pdf.
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The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India. (authors' abstract)Series: WU International Taxation Research Paper Series
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Výšková, Hana. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224638.
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The master´s diploma thesis Tax Havens and Their Utilization deals with the respective problematic of tax havens and characteristics of chosen companies with their advantages. The first part of the work characterizes crucial notions and tax havens. The second part depicts chosen tax havens. The next part of the diploma thesis focuses on an example of taxation of a company with the following recommendation for a choice of a convenient tax haven for establishing a company.
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Šťastná, Monika. "Daňové ráje a jejich využití právnickými osobami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225045.
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The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.
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MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.
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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States traditionally has been very suspicious towards international tax co-operation, since the “taxing power” (together with the “punitive power”) has always been considered one of the main expressions of national sovereignty, which would be inevitably limited or reduced in case of co-operation in assessing or collecting foreign tax claims. This approach (also known as the revenue rule) is deeply rooted in anglo-saxon common law and was considered justified by the public nature of tax provisions and by their effectiveness only within the national territorial borders, but today its validity is constantly dismissed by certain recent developments and by a new “co-operative” trend in case-law.
The research analyses the developments of international tax co-operation in light of the exchange of information and mutual assistance in the recovery of taxes, which represent two faces of the same coin. The “hard-core” of the investigation is the attempt to read the present global scenario of international tax co-operation with the specific aim of identifying tax duties as universal values, worthy of legal enforcement also outside of the territorial borders of the taxing State. At the same time, the research deals with the controversial practice of acquiring tax information abroad e.g. the recent Liechtenstein, UBS and HSBC cases, which is an extreme attempt to tackle tax evasion by acquiring data stolen from foreign-based bank accounts.
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Meng, Leah. "Three Essays on Tax Haven Utilization, Cash Holdings and Determinants of Corporate Social Responsibility Disclosures: Evidence from Chinese Listed Firms." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/70605.
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The purpose of this study is to examine elements of tax avoidance activity, incentives to hold cash and determinants of corporate social responsibility (CSR) of Chinese listed firms over the 2006 to 2013 period. Supported by tenets of agency and legitimacy theory, results of analysis provide strong evidence that suggests the utilisation of subsidiaries incorporated in tax havens has significant associations with the levels of cash holdings and the extent of CSR disclosures.
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Pospíšil, Miloš. "Založení firmy v daňovém ráji." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224207.
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Thesis focuses on the possibility of setting up business entities in tax havens and their utilization in tax optimization. Reader is introduced to the most interesting Offshore and Onshore localities, their advantages, risks and possibilities of use. I will clarify the nature of the tax advantages of various types of companies including explanations of terms come from angloamerican jurisdictions. I will describe the specific steps which are required to set up the company in Grenada, including Sample documents and a model example demonstrating the tax optimization of the hypothetical bussines company. The resulting structure of the company will be subject to lower tax burden and consequently increase competitiveness of its products in global markets.
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Víšková, Barbora. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225046.
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The master thesis deals with the issue of taxation in selected tax havens. The thesis first outlines the characteristics of particular tax havens and the basic concepts related to this issue. Afterwards, selected tax havens, their tax system and companies that can be cre-ated there are analysed. Subsequently, on a model example are outlined advantages of taxation in selected tax haven.
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Vápeník, Jan. "Optimalizace daňové povinnosti právnické osoby." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162610.
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The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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Wilczková, Martina. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223812.
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The Master's thesis is focused on tax optimalization through tax havens. The Master's thesis is divided into six parts. The first part generally outlines the problems of international tax optimalization. The next one defines concepts related to tax havens, use of tax havens and the fight against tax evasion. The third chapter concentrates on direct foreign investments, which are connected with holding companies. Information from this chapter is used in the following chapters. The practical part consists of two and shows the costs for establishment of a model subsidiary and the tax costs of the company for the first year of its running in chosen tax havens. These costs together with other information about chosen tax havens are analysed. Subsequently, a suitable location for the company in one of these destinations is suggested.
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Přibylová, Petra. "Účetní a daňové prostředí pro podnikání v Nizozemí." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142304.
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Thesis deals with the accounting and tax environment for business in the Netherlands and seeks to highlight the differences in legislation in comparison with the European trend. The work describe regulation of business and the related accounting and tax legislation. It focuses on group and tries to provide the answer to the question why the Netherlands is regarded as tax haven. There is obvious growing pressure of the European Union, the Netherlands implements IFRS principles to national accounting standards known as DAS. Although some issues still keep the original national treatment. Fiscal adjustments have a distinctive character, the country is an attractive destination in terms of taxation of dividends, interest, royalties and other capital gains.
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Jedličková, Zuzana. "Změny v mezinárodním daňovém plánování v důsledku zvýšené mezivládní spolupráce a zavedení globální výměny informací." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194033.
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The thesis is focused mainly on changes in the field of tax planning, global exchange of information and documents, on the basis of which the information exchange is realized. The thesis is also devoted to protection of identity of owners of assets and income, and various instruments which allows preserving it. The practical part of the thesis is formed by a case study. The aim of the thesis is to coherently examine and summarize the changes that took place in international tax planning over the past few years, mainly because of increased international cooperation in tax matters.
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Molé, Antoine. "Les paradis fiscaux dans la concurrence fiscale internationale." Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090007/document.
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Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industrialisés se sont progressivement saisi du sujet dans le cadre de l’appréhension des effets dommageables de la concurrence fiscale internationale. Les difficultés rencontrées dans la lutte engagée à différentes échelles contre ces territoires traduisent l’ambiguïté des relations qu’entretiennent les grands pays industrialisés avec la sphère offshoreIn the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach
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Burešová, Lucie. "Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206075.
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The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic has already introduced. Mutual exchange of information between countries is one of the most important tools in the fight against tax evasion. That is why an analysis of spontaneous exchange of information and on request between CZ and other cooperating countries was carried out in the last part of the thesis. The analysis was carried out on the basis of publicly available data from Annual Reports of Financial Administration of the Czech Republic and also on the basis of data which were received from the Department of international tax cooperation - direct taxes of General Financial Directorate.
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Komárková, Renata. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223868.
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This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.
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Lewis, Linton Aron. "The blacklisting of St. Vincent and the Grenadines by the FATF as a non-cooperative country in the fight against money laundering and the categorisation by the OECD as an uncooperative tax haven : justified or unjustified?" Thesis, Durham University, 2004. http://etheses.dur.ac.uk/1749/.
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Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.
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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsableThis thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
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Kahwaji, May. "Pays et zones à attractivités fiscales : le cas des pays du Proche Orient." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1102.
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Cette thèse concerne les possibles définitions et intégrations de l'idée de « zone à attractivités fiscales » dans les documents concernant les paradis fiscaux, vieux problème devant lequel les chercheurs bloquaient depuis longtemps. Ici le problème est repris d'une toute autre façon en particulier dans le traitement des taux d'imposition, et dans des comparaisons des régimes fiscaux de chacun des pays du Proche Orient. Tout cela nous a conduit à introduire le concept de notation fiscale. Nous le faisons en tenant compte autant que possible de tout critère possible qui nous permette de déduire théoriquement une notation générale. Il ressort de cela que dans une comparaison avec plusieurs pays du Proche Orient le Liban n'est pas, théoriquement du moins, une soi-disante « zone à attractivité fiscale »... Cela conduit à introduire une approche relativisée dans une tentative de définition scientifique des paradis fiscaux. C'est ainsi qu'on peut considérer qu'à chaque instant peuvent naître un ou plusieurs paradis fiscaux en fonction des changements de critères ou de leurs modalités. L'intérêt de cette approche est de permettre de considérer une définition plus scientifique des paradis fiscaux. Empiriquement, nous avons mis en place une importante enquête auprès de 300 personnes, englobant des contrôleurs fiscaux, des employés de banque et des gens d'entreprises. Nous en déduirons que la notion de paradis fiscal est loin de pouvoir s'appliquer au Liban et que ce ne serait en fait qu'une légendeThis thesis aims at defining and integrating the ‘zone of fiscal attractions' notion within the framework of Tax Havens, an old problem in front of which the investigators have not reach any solution since longtime before. Over here, the problem is considered from another angle, namely the treatment of tax rates, hence a comparison of fiscal regimes for each country of the Near-East was necessary to be able to deduce a fiscal notation. Taking into consideration every possible criteria which allows us to deduce theoretically a general notation, Lebanon, through the comparison between several countries of the Near-East, is not supposedly a “zone of fiscal attraction” theoretically…this leads us to introduce the approach of the relativity which has served to define scientifically the Tax Haven. For this reason, one or several Tax Haven can be created each and every moment with the changes incurred in the criteria and variables. The interest of this approach is to enable us to define scientifically the idea of Tax Haven. Empirically, an important questionnaire carried on fiscal controllers, bank employees, and firm employees, to demonstrate that the idea of Lebanon as a Tax Haven, is only a legend. This has been deduced through a group of 300 interviewed people
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Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.
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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with information exchange (DTT) is more likely when the capital importer is compensated through official development assistence (ODA). We finally demonstrate how the foreign account tax compliance act (FATCA) and similar international
initiatives bias the bargaining outcome in favour of capital exporting countries. (authors' abstract)Series: WU International Taxation Research Paper Series
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Hampton, Mark P. "Offshore finance centres and small island economies : can and should Jersey be copied?" Thesis, University of East Anglia, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260066.
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ElSayyad, May. "Fighting tax havens and climate change." Diss., lmu, 2012. http://nbn-resolving.de/urn:nbn:de:bvb:19-150312.
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Afonso, Ana Catarina Duarte. "Determinantes do corporate tax avoidance e da utilização de tax havens." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14487.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho de investigação tem como objetivo analisar os determinantes do corporate tax avoidance e da utilização de tax havens, isto é, em que medida certas características da empresa poderão afetar a sua prática de tax avoidance e influenciar a sua escolha na utilização de subsidiárias localizadas em tax havens. Para uma amostra de 321 empresas Europeias constatou-se que a dimensão da empresa, a sua rentabilidade e o grau de utilização de tax havens, determinam de forma positiva o nível de tax avoidance, enquanto que o facto de estarmos perante uma empresa familiar, afeta negativamente o nível praticado. Verificou-se também que a dimensão da empresa influencia negativamente a sua escolha na localização de subsidiárias em tax havens.
This research aims to analyse the determinants of corporate tax avoidance and the use of tax havens, to what extent certain aspects of the company may affect its practice of tax avoidance and influence its choice in the use of subsidiaries located in tax havens. In a selection of 321 European companies, it was found that the size of the company, its profitability, and its degree of use of tax havens, positively determine the level of tax avoidance, while when a family business is endangered, it affects the level practiced in a negative way. It was also found that the size of the company negatively influenced in its choice in the location of subsidiaries in tax havens.
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Dainoff, Charles A. "OUTLAW HEAVEN: WHY STATES BECOME TAX HAVENS." UKnowledge, 2018. https://uknowledge.uky.edu/polysci_etds/24.
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It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states – more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state – do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write or implement laws that create a virtual resource: banking secrecy. These jurisdictions are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance, and then for their customers – both individual and corporate – as well. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000.
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Karlsson, Victor. "There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-451265.
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Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. In 2013, Sweden decreased its corporate tax from 26.3% to 22%. This paper is an empirical study of the effect of the corporate tax change on Swedish multinational companies’ tax avoidance. By using a difference-in-differences model, and a sample of firm-level financial data from 19 821 domestic and multinational Swedish companies covering the period 2011 – 2015, a regression analysis is performed to estimate the effect of the policy change. Irrespective of empirical specification, I find no statistically significant effect of the tax change on tax avoidance.
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Braun, Julia, and Alfons Weichenrieder. "Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?" WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf.
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Since the mid-1990s, countries offering tax systems that facilitate international
tax avoidance and evasion have been facing growing political pressure to comply
with the internationally agreed standards of exchange of tax information. Using
data of German investments in tax havens, we find evidence that the conclusion
of a bilateral tax information exchange agreement (TIEA) is associated with
fewer operations in tax havens and the number of German affiliates has on
average decreased by 46% compared to a control group. This suggests that firms
invest in tax havens not only for their low tax rates but also for the secrecy they
offer. (authors' abstract)Series: WU International Taxation Research Paper Series
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McClellan, Collin. "Tax Havens and Its Impact on Economic Growth." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114398.
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This thesis focuses on the effects tax havens have on both developed and developing countries. The work is presented in four chapters. The first chapter builds a framework of the subject by focusing on tax havens and the issues they create. A brief history of tax havens is discussed and essential statistics are presented. The second chapter discusses the effects tax havens have on developing countries. The link between transfer pricing and tax havens is also analyzed. The third chapter identifies the effects tax havens have on developed countries and its role in the financial crisis. The last chapter explores the current fight against tax havens and their likely impact in the future.
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Radacal, François. "L'usage de zones à fiscalité privilégiée, un mode d'optimisation fiscale et de sauvegarde économique." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090030.
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Le terme de paradis fiscal est souvent employé dès lors qu’on aborde le thème des montages financiers utilisant une ou des sociétés offshore. Les spécialistes lui préfèrent celui de pays ou zone à fiscalité avantageuse ou privilégiée. Certaines personnes différencient deux catégories de territoires fiscalement favorables. L’expression « zone à fiscalité privilégiée » est souvent employée comme un euphémisme qui renvoie à des pays tels que la Belgique, l'Irlande, le Luxembourg, les Pays Bas, le Portugal, la Suisse, la Tunisie, Hong-Kong, la Malaisie, Singapour, notamment, alors que sont considérés comme « paradis fiscaux » Andorre, Jersey et Guernesey, Gibraltar, le Liechtenstein, Anguilla, Aruba, les Bahamas, la Barbade, les Bermudes, les îles Caïmans, Panama, etc. Il s’agit d’une classification assez vague, relative, en creux, classant séparément les zones dans lesquelles la fiscalité est relativement faible, souvent par rapport à la France ou l’Allemagne, et celles dans lesquelles elle est quasiment inexistante. Les difficultés que posent cette classification sont nombreuses et mettent en évidence l’insuffisance d’un tel raisonnement, souvent journalistique. La notion de paradis fiscal n’a qu’une valeur relative, d’où la difficulté de dégager une définition unique et universelle caractérisant ce phénomène. Il est nécessaire de recourir une définition basée sur un certain nombre de critères. Aussi, généralement, les paradis fiscaux se caractérisent par une absence ou un faible niveau d'imposition des revenus, du capital, et des transactions, ce qui constitue en général la motivation de leur utilisation. Ces avantages fiscaux ne concernent pas nécessairement l'ensemble des personnes qui y établissent leur domicile : le régime fiscal applicable peut différer pour les personnes physiques et morales, pour les résidents et les non résidents. La fiscalité de Jersey par exemple présente surtout un avantage pour des sociétés non résidentes ; Monaco est à l'inverse un paradis fiscal pour les personnes physiques, mais non pour les sociétés. On peut alors parler de pour certains de ces pays de « zones à fiscalité privilégiée ». Pour autant, la définition des zones à fiscalité privilégiée dans le droit français limite également l’usage de cette notion. Le droit français utilise donc une seule expression, dont le critère de détermination principal est mathématique. C’est une définition englobant toutes les notions généralement utilisées : paradis fiscal, centre offshore, etc.. C’est cette définition que nous retiendrons dans notre étude des zones à fiscalité privilégiée. L’optimisation fiscale, dont il est difficile de donner une véritable définition, pourrait se définir comme la mise en œuvre par un contribuable de moyens licites lui permettant de réduire son assiette d’imposition ou le poids de son impôt. C’est une stratégie financière courante et tout à fait légale. La fraude fiscale et l’évasion fiscale quant à elles, consistent, pour la première à une transgression intentionnelle de la règlementation fiscales de façon à minimiser son impôt par diverses techniques (omission volontaire de déclaration, minoration de recettes, majorations de charges, travail clandestin), et pour la seconde à déplacer tout ou partie de son patrimoine ou son activité vers un zones à fiscalité privilégiée, de façon illicite, encore une fois dans le but de se soumettre à l’impôtThe end of tax havens is often used as it addresses the issue of the financial arrangements using one or more offshore companies. Specialists prefer country or area tax advantageous or privileged. Some people distinguish two categories of tax-friendly territories. The term 'zone to privileged taxation' is often used as a euphemism referring to countries such as the Belgium, the Ireland, the Luxembourg, the Netherlands, Portugal, Switzerland, Tunisia, Hong Kong, Malaysia, Singapore, inter alia, that are considered to be "tax havens" Andorra, Jersey and Guernsey, Gibraltar, the Liechtenstein, Anguilla, Aruba, the Bahamas, Barbados, Bermuda, Cayman Islands, Panama, etc. It is a classification pretty vague, relative, intaglio, separately classifying the areas where tax is relatively low, compared to the France or the Germany.The difficulties posed by this classification are numerous and have highlighted the lack of such reasoning, often journalistic. The concept of tax haven has only a relative value, hence the difficulty to identify a single, universal definition characterizing this phenomenon. It is necessary to use a definition based on a number of criteria. Also, generally, tax havens are characterized by an absence or low taxation of capital income, and transactions, which is usually the motivation of their use. These tax benefits are not necessarily all of the people who will establish their home: the income tax regime can differ for the physical and legal persons, residents and non-residents. Jersey taxation for example advantage especially for non-resident companies; In contrast, Monaco is a tax haven for people.However, the definition of areas of taxation in French law also limits the use of this concept. French law therefore uses a single expression, which the main determining criterion is mathematical. It is a definition encompassing all commonly used concepts: tax haven, offshore Center, etc. It is this definition that we will retain in our study areas in privileged taxation. Tax optimization, which it is difficult to give a real definition, could be defined as the implementation by a taxpayer of lawful means to reduce its tax base or the weight of its tax. It is a common and quite legal financial strategy. Tax fraud and tax evasion as they are, for the first intentional transgression of the tax regulations to minimize its tax by various techniques (voluntary omission of declaration, minorazation).Privileged tax areas have potential for externalities that can serve the cause of economic efficiency. The proper conduct of the business areas in privileged taxation can stimulate investment and complementary business in other countries. Thats what we gather under the expression "economic backup." Our problem will therefore be as follows: is it possible to imagine a financing package of tax optimization based partly in a privileged but taxation area whose primary objective is the realization of an investment in the service of the economy of the country of origin, and therefore outside the scope of tax evasion? In the first part, we tacherons to define the scope of the possible (first part: fixtures and their suppression), engaging first to different assemblies and types of tax structures (title I), then to the French and European instruments to combat tax evasion . In a second part, we will study the existing sanctions and will demonstrate that an Assembly whose purpose is not only tax allows to counteract part II: the main sanctions and a possible countermeasure)
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Kmoníčková, Martina. "Optimalizace daňové povinnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-115441.
Full textAbstract:
This work analyses tax-favored areas which are used in international tax planning. The first part of this work contains information about corporate tax in the Czech Republic and characterizes tax havens in general. The second part presents tree states -- The Bahamas, Cyprus and Great Britain and describes an establishment of model society in these countries. The cost of setting up a company and taxation are compared with a fictive limited company which is based in the Czech Republic. In the conclusion, there are some additional information - for instance arrangements against tax havens, tax havens of the world and czech firms in tax havens.
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Elsayyad, May [Verfasser], and Kai [Akademischer Betreuer] Konrad. "Fighting tax havens and climate change / May ElSayyad. Betreuer: Kai Konrad." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2012. http://d-nb.info/1028191960/34.
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Choutková, Aneta. "Optimalizace daňové povinnosti modelové americké společnosti prostřednictvím jurisdikce Nizozemska od roku 2006 –2016." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262354.
Full textAbstract:
International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.
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Hobža, Radek. "Účetnictví a daně z příjmů právnických osob a způsoby její optimalizace." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162252.
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The aim of this thesis is to outline the optimization of taxes on corporate income and its use in practice. The first part defines the basic concepts and highlights the issue of the link between accounting and tax rules. The following is a detailed description of the transformation of the accounting profit to the tax base with a number of example and accounting schemes. The second part focuses on explaining the concepts of tax savings and tax avoidance.They are described main methods of illegal tax evasion and how to fight against them at the national level and the European Union. In addition, this part characterizes the basic concepts of tax havens, their benefits and efforts to reduce them. The conclusion is given virtually complete practical expample using the methodology described in this work.
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Koop, Nico. "The battle between multinaional sic] tax avoidance and corporate competitiveness." Honors in the Major Thesis, University of Central Florida, 2011. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/452.
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In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how companies implement tax avoidance techniques, it is necessary to understand US corporate taxes. I have researched the few key items of US corporate taxes, which are vital to understanding the implementation of tax avoidance techniques. Through different examples you will see how tax avoidance occurs and how it benefits multinational companies.B.S.B.A.
Bachelors
Business Administration
Finance
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Horák, Jan. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198409.
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The main objective of this Master's thesis is to analyze the regulation of tax liability of legal person and on the basis of the analysis to reveal opportunities for optimization of the tax liability by means of practical examples of the application of tax optimization. To achieve this objective, the work is divided into five main chapters. The purpose of the first four chapters is to provide a sufficient theoretical base connected with tax optimization. This section begins with the interpretation of general problems of the theory of corporate taxes, which gradually passes into the interpretation of more specific areas. In the following part of the work the selected methods of tax optimization are used on illustrative numerical examples, the conditions for the application of optimization methods are determined and the situation before using the optimization and after the use is compared. The conclusion summarizes the possible ways of reducing the tax burden of the firm and the possibility of their practical use.
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Pauknerová, Kristina. "Vliv existence daňových rájů na výši daňových povinností firem a na výnosy státního rozpočtu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207039.
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The aim of this thesis is to provide a description of the phenomenon of tax havens in relation to the Czech Republic. The thesis begins with description of theoretical background of this topic including the description of main sectors used for international tax optimalization. Among the areas of the optimization methods, which are described in this thesis, belongs dividends, royalty payments, interest income. The thesis presents an impact of tax haven existence to Czech economy. The impact on public budget is shown and counted on the model example of fictive international company. As a reaction of losses caused by profit shifting to more favourable jurisdictions international organizations are coming up with initiatives to reduce the possibilities of tax planning. The thesis is concluded with an overview which Czech republic should accept to reduce profit shifting to other jurisdictions.
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Oberg, Conrad. "The market for offshore bank secrecy : an economic psychological analysis." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.370010.
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Echaiz, Moreno Daniel, and Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.
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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.
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Nyathela, Antoinette Grace. "An evaluation of tax havens as a mode of individual and corporate tax evasion and South Africa's position regarding the OECD's recommendations." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60079.
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Tax haven jurisdictions have over the years been used and abused by individuals and companies to further their own interests or beneficial owner?s interests (e.g. Shareholders and beneficiaries in a trust) through investments made in these jurisdictions. These jurisdictions are largely used as a channel for tax evasion and to conceal criminal activities such as money laundering. Due to the growth in international trade and globalisation, it has become important to ensure that individuals and corporations are prevented from participating in harmful tax practices in an attempt to evade tax. To minimise investments in tax haven jurisdiction which are solely done to evade tax, the Organisation for Economic Development and Cooperation (?OECD?) set out some recommendations which are applicable on an international spectrum to combat this form of tax evasion. This dissertation addresses whether South Africa is complying with the recommendations of the OECD against investments in tax haven jurisdictions for purposes of evading tax. The importance of this study is to analyse South Africa?s compliance with the recommendations and to ensure that the standards currently in place to combat tax evasion are sufficient and to lay down recommendations that assist in ensuring transparency. By complying with international standards more particularly Bank transparency through Multinational agreements that enable signatory country to disclose information requested for tax matters. Should the recommendations by the OECD be fully implemented, it will enable South Africa to tax residents on their world-wide income, thereby ensuring that there are sufficient funds to cater for the poor and middle class people and enable economic growth within the country. In order to analyse South Africa?s compliance with the recommendations, the dissertation evaluate some of the anti-tax avoidance provisions in the Income Tax Act which are consistent with the recommendations of the OECD as well as some treaties entered into by South Africa.Mini Dissertation (LLM)--University of Pretoria, 2016.
Mercantile Law
LLM
Unrestricted
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Strähler, Christian Georg. "Industriell geprägte Talstädte : zum Einfluss der Topografie auf die Stadtentwicklung - ein Städtevergleich unter besonderer Berücksichtigung der Stadt Hagen /." Aachen : Shaker, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013207947&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Lovely, Graham. "Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11135.
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Includes bibliographical references (leaves 54-55).Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this question. The outcome of this research may be particularly relevant in the context of the proposed new dividends tax and value extraction tax (“VET”) and the exemptions therefrom, which are, again, based on residency.
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Kotze, Salmon Ruan. "An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?" Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32270.
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The issue considered in this paper proceeds from the basis of a hypothetical income tax assessment issued by SARS against a hypothetical taxpayer. The circumstances under which the hypothetical assessment is raised are as follows: suppose that Company A, a South African resident, owns 100% of the participation rights in Company B (the hypothetical taxpayer), a resident of Luxembourg. Company A has failed to qualify for any of the internal “exemptions”1 contained in section 9D of the Income Tax Act, 58 of 1962 (“the Act”), and has thus been taxed with reference to the profits of Company B for the past ten years. In the eleventh year, SARS audits Company B and determines that its effective place of management has, in fact, been in South Africa all along and that it is therefore resident in South Africa in terms of paragraph (b) of the definition of “resident” contained in section 1 of the Act. Upon the determination that Company B is resident in South Africa, SARS proceeds to raise assessments against Company B in relation to the taxable income it earned during its current and former years of assessment (i.e. income tax assessments are raised for the full 11-year audit period) (referred to herein below as the “hypothetical assessment”). The purpose of this paper is thus to investigate the fiscal consequences that do (and, it will be argued, do not) arise subsequent to a controlled foreign company (“CFC”) having been declared resident of the Republic of South Africa, in circumstances where a South African resident taxpayer had historically been taxed with reference to the profits of that CFC in terms of section 9D. It is clear from the example that the same income now being taxed in the hands of Company B subsequent to its South African residency would already have been taxed in the hands of Company A by application of section 9D. The inequity of this result is undeniable. Should assessments be raised against Company B in the manner suggested it would amount to economic double taxation.
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Zoppei, Verena. "“Tax evasion as a predicate offence for money laundering”." Thesis, University of the Western Cape, 2012. http://hdl.handle.net/11394/4448.
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Magister Legum - LLMThis paper discusses the progress of international anti-money laundering (AML) law with regard to making tax evasion a predicate offence for the crime of money laundering (ML). This paper will focus particularly on the recent amendments that the Financial Action Task Force (FATF) made to its 40 + 9 Recommendations. The FATF Recommendations are recognised as the global AML standards. The amendments to these have resulted in tax crimes being made designated offences for ML. The aim of this paper is to reconstruct the rationale behind this change and to assess the implications of bringing fiscal crimes under the AML regime.
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Fabian, Filip. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224811.
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The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.