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Year of publication
Subject
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Steueroase 1,130 Tax haven 1,130 Welt 486 World 486 Multinationales Unternehmen 289 Transnational corporation 288 Steuervermeidung 285 Tax avoidance 281 Steuerflucht 156 Cross-border tax evasion 150 Auslandsinvestition 149 Foreign investment 146 Steuerwettbewerb 142 Tax competition 141 Offshoring 120 Auslandsverlagerung 119 USA 106 United States 106 Gewinnverlagerung 97 Income shifting 97 tax havens 94 Corporate taxation 89 Unternehmensbesteuerung 89 Steuerpolitik 84 Tax policy 83 Theorie 81 Theory 81 Criminal tax law 68 Financial centre 68 Finanzplatz 68 Steuerstrafrecht 68 Internationales Steuerrecht 67 International tax law 64 Tax havens 64 EU countries 63 EU-Staaten 63 International financial market 62 Internationaler Finanzmarkt 62 Geldwäsche 55 Money laundering 53
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Online availability
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Free 427 Undetermined 188
Type of publication
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Book / Working Paper 680 Article 447 Journal 4
Type of publication (narrower categories)
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Article in journal 377 Aufsatz in Zeitschrift 377 Graue Literatur 282 Non-commercial literature 282 Working Paper 217 Arbeitspapier 216 Aufsatz im Buch 72 Book section 72 Collection of articles of several authors 34 Sammelwerk 34 Amtsdruckschrift 27 Government document 27 Hochschulschrift 21 Aufsatzsammlung 14 Thesis 13 Konferenzschrift 8 Bibliografie enthalten 7 Bibliography included 7 Conference proceedings 6 Ratgeber 6 Conference paper 5 Konferenzbeitrag 5 Collection of articles written by one author 4 Guidebook 4 Handbook 4 Handbuch 4 Reprint 4 Sammlung 4 Case study 2 Fallstudie 2 Glossar enthalten 2 Glossary included 2 Lehrbuch 2 Mikroform 2 Systematic review 2 Textbook 2 Übersichtsarbeit 2 Ausstellungskatalog 1 CD-ROM, DVD 1 Elektronischer Datenträger 1
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Language
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English 969 German 99 French 34 Russian 14 Spanish 7 Italian 4 Polish 3 Croatian 2 Dutch 2 Portuguese 1 Romanian 1 Ukrainian 1
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Author
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Johannesen, Niels 33 Zucman, Gabriel 25 Hines, James R. 21 Janský, Petr 19 Dharmapala, Dhammika 13 Jones, Chris 13 Temouri, Yama 13 Schmidt-Eisenlohr, Tim 12 Miethe, Jakob 11 Alstadsæter, Annette 10 Gumpert, Anna 10 Hebous, Shafik 10 Meinzer, Markus 10 Palanský, Miroslav 10 Richardson, Grant 10 Schnitzer, Monika 10 Taylor, Grantley 10 Weichenrieder, Alfons J. 10 Coppola, Antonio 9 Fuest, Clemens 9 Konrad, Kai A. 9 Maggiori, Matteo 9 Schreger, Jesse 9 Jansky, Petr 8 Krautheim, Sebastian 8 Mizen, Paul 8 Palan, Ronen 8 Pieretti, Patrice 8 Tsoukas, Serafeim 8 Zeume, Stefan 8 Andersen, Jørgen Juel 7 Christensen, John 7 Delatte, Anne-Laure 7 Hampton, Mark P. 7 Schjelderup, Guttorm 7 Suárez Serrato, Juan Carlos 7 Chavagneux, Christian 6 Desai, Mihir A. 6 Doggart, Caroline 6 Foley, C. Fritz 6
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Institution
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National Bureau of Economic Research 22 OECD 5 Internationale Vereinigung für Steuerrecht 3 Stiftung Familienunternehmen 3 American Enterprise Institute for Public Policy Research 2 Banker Research Unit 2 Großbritannien / Home Office 2 Heinrich-Böll-Stiftung 2 Tax Justice Network 2 USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations 2 Verlag Dr. Kovač 2 Zentrum für Europäische Wirtschaftsforschung 2 Australian National University / National Centre for Development Studies 1 Australien / Auditor General 1 Australien / Parliament / House of Representatives / Standing Committee on Finance and Public Administration 1 CCFD-terre solidaire 1 Center for International Development <Cambridge, Mass.> 1 Central Bank of Cyprus 1 Centre for Global Political Economy 1 Commonwealth Secretariat 1 Deutschland <Bundesrepublik> / Bundesregierung 1 Europarat 1 European Conference of Services Specialised in the Fight Against Corruption <4, 1999, Limassol> 1 European Conference of Specialised Services in the Fight against Corruption <4, 1999, Limassol> 1 European University Institute / Department of Law 1 Europäische Kommission / Gemeinsame Forschungsstelle 1 Europäische Kommission / Generaldirektion Justiz und Verbraucher / Unit Company Law 1 Federal Reserve Bank of San Francisco 1 Finansovyj Universitet 1 FinanzBuch Verlag 1 Frankreich / Mission d'information commune sur les obstacles au contrôle et à la répression de la délinquance financière et du blanchiment des capitaux en Europe 1 Gottfried Wilhelm Leibniz Universität Hannover 1 ICF <Firma> 1 Institute for Fiscal Studies 1 International Shariʿah Research Academy for Islamic Finance 1 Metropolis-Verlag für Ökonomie Gesellschaft und Politik GmbH 1 New York Institute of Finance 1 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs / Working Party on Double Taxation 1 Organisation for Economic Co-Operation and Development 1 Organisation for Economic Co-operation and Development 1
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Published in...
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CESifo working papers 25 NBER working paper series 23 Working paper / National Bureau of Economic Research, Inc. 21 Working paper 18 NBER Working Paper 16 IES working paper 14 CESifo Working Paper Series 12 International tax and public finance 11 Journal of public economics 11 International transfer pricing journal 10 Working paper / World Institute for Development Economics Research 10 Discussion papers / CEPR 9 CESifo Working Paper 6 Discussion paper / Centre for Economic Policy Research 6 European taxation : official journal of the Confédération Fiscale Européenne 6 National tax journal 6 Asian business & management 5 Economic geography 5 Kurswechsel : Zeitschrift für gesellschafts-, wirtschafts- und umweltpolitische Alternativen 5 Asia Pacific business review 4 CREA discussion paper 4 EIU special report 4 Global economy journal : GEJ 4 IMF working paper 4 IMF working papers 4 Journal of business research : JBR 4 Review of international political economy : RIPE 4 The journal of corporate finance : contracting, governance and organization 4 Vision : journal of Indian taxation 4 WU international taxation research paper series : research papers 4 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 4 Working paper series 4 Applied economics letters 3 CEBI working paper series : working paper 3 Economics letters 3 Financial market trends 3 Growth and change : a journal of urban and regional policy 3 HKIMR working paper 3 International political economy series 3 Issues in accounting education 3
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Source
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ECONIS (ZBW) 1,130 EconStor 1
Showing 1 - 50 of 1,131
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Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
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China in tax havens
Clayton, Christopher; Santos, Amanda dos; Maggiori, Matteo - 2023
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Overview of the characteristics of tax havens
Dharmapala, Dhammika - 2023
Tax havens have become a subject of great interest among policymakers, scholars and the general public, and are central to many important current policy debates. This chapter provides an overview of the scholarly literature on the characteristics and origins of tax havens. The earlier...
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Public procurement and tax havens
Janský, Petr; Palanskỳ, Miroslav; Skuhrovec, Jiří - 2023
To understand public procurement suppliers linked to tax havens, we analyse datasets of tender-level public procurement and firm-level suppliers a provide a series of stylized facts. We estimate that around 5% of tenders by value (145 billion EUR yearly) are supplied by firms with ownership...
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How does firm ownership concentration and female directors influence tax haven foreign direct investment? : evidence from Asia-Pacific and OECD countries
Ahmed, Ali; Temouri, Yama; Jones, Chris; Pereira, Vijay - In: Asia Pacific business review 28 (2022) 2, pp. 235-259
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://ebtypo.dmz1.zbw/10012822021
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Pennies from haven: wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://ebtypo.dmz1.zbw/10012878969
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Profit-shifting behaviour of emerging multinationals from India
Das, Khanindra Ch. - 2022
This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...
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Incorporation of offshore shell companies as an indicator of corruption risk in the extractive industries
Marcolongo, Giovanna; Zambiasi, Diego - 2022
We show that the incorporation of offshore entities increases when oil and gas exploration licences are awarded. We exploit leaked data on the incorporation of shell companies and detailed information on tax havens and the awarding rounds of oil licences to construct a new data set covering 119...
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Hide-seek-hide? : the effects of financial secrecy on cross-border financial assets
Janský, Petr; Palanská, Tereza; Palanský, Miroslav - 2022
Excessive financial secrecy facilitates illicit financial flows, which constitute a major developmental challenge for low-income economies and cause significant tax revenue losses for governments around the world. In this paper we estimate the semi-elasticity of cross-border financial assets to...
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Offshoring the uncovered liability problem : currency hierarchies, state-owned settlement banks and the offshore market for renminbi
Tobin, Damian - In: New political economy 27 (2022) 1, pp. 81-98
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Essays on financial globalisation
Emter, Lorenz - 2022
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Profit shifting, employee pay, and inequalities : evidence from US-listed companies
Souillard, Baptiste - 2022
Corporate tax avoidance has regularly been accused of aggravating income inequalities. Yet, systematic evidence on this matter is still lacking. To fill this gap, the present paper explores the effect of profit shifting on employee pay among S&P 1500 companies. The study shows that its effect...
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2022
Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other...
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The indirect costs of corporate tax avoidance exacerbate cross-country inequality
Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; … - 2022
Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the indirect costs of this behaviour is...
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A look offshore : unpacking the routes of misinvoicing in international trade
Dragomirescu-Gaina, Catalin; Elia, Leandro - 2022
We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by offshore financial centres. We show that residents hold more offshore wealth when local misinvoicing practices thrive, especially for under-invoiced exports of natural resources. These...
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Homes incorporated : offshore ownership of real estate in the U.K.
Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel - 2022
Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...
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The global wealth chains of private-equity-run physician practices
Bůžek, Richard; Scheuplein, Christoph - In: Tijdschrift voor economische en sociale geografie 113 (2022) 4, pp. 331-347
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Global profit shifting, 1975-2019
Wier, Ludvig; Zucman, Gabriel - 2022
This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in...
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Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset
Chiari, Alessandro - 2022
Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...
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Modern tax havens : the experience of European countries
Kosenkova, Yulia; Chernov, Sergei; Shestak, Viktor - In: Montenegrin journal of economics 18 (2022) 4, pp. 61-70
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Trading offshore : evidence on banks' tax avoidance
Langenmayr, Dominika; Reiter, Franz - In: The Scandinavian journal of economics 124 (2022) 3, pp. 797-837
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The impact of tax treaties on foreign direct investment : the evidence reconsidered
Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
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Cross-border financial centres
Pogliani, Pamela; Wooldridge, Philip - 2022
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The emergence of the Swiss tax haven, 1816-1914
Guex, Sébastien - In: Business history review 96 (2022) 2, pp. 353-372
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - 2022
This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the "export platform FDI-led" growth model and the "tax haven FDI-led" growth model. The former is driven by the growth of the exports of...
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Profit shifting frictions and the geography of multinational activity
Laffitte, Sébastien; Parenti, Mathieu; Toubal, Farid - 2022
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International Response to the U.S. Tax Haven
Noked, Noam; Marcone, Zachary - 2022
The Pandora Papers and recent empirical studies have revealed large movements of capital from traditional tax havens to the United States in the past several years. This Article examines the legal factors that have led to the rise of the United States as one of the world’s preeminent tax...
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Public Procurement and Tax Havens
Janský, Petr; Palanský, Miroslav; Skuhrovec, Jiří - 2022
To understand public procurement suppliers linked to tax havens, we analyse datasets of tender-level public procurement and firm-level suppliers. We estimate that around 5% of tenders by value (145 billion EUR yearly) are supplied by firms with ownership links to tax havens that are black- or...
Persistent link: https://ebtypo.dmz1.zbw/10013293939
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Pennies from Haven : Wages and Profit Shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://ebtypo.dmz1.zbw/10013299336
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A Tax Perspective on the Enforcer’s True Role in Onshore and Offshore Common Law Jurisdictions
Kim, Habbine Estelle - 2022
The queries and contentions regarding the place of the enforcer principle in common law jurisdictions such as that of the United Kingdom have been orphaned in a conceptual pandemonium, bringing about an identity crisis to the realm of Trusts & Equity. Debates as to what constitutes the kernel of...
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The Rise and Fall of Australia’s Offshore Banking Concessions
Sadiq, Kerrie; Krever, Richard - 2022
In this article, the authors look at Australia’s offshore banking tax regime — from its origins to its planned phaseout following criticism from the OECD and EU — and explain why tax incentives and concessions were not sufficient to elevate Australia to a regional financial center
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The United States as the Ultimate Tax Haven : Testimony Before the House Ways and Means Subcommittee on Oversight
Hemel, Daniel J. - 2022
[This testimony was delivered on December 8, 2021, to the House Committee on Ways and Means, Subcommittee on Oversight, as part of a hearing on "The Pandora Papers and Hidden Wealth."]The US is the world’s leading investment destination for offshore wealth. Our laws enable foreigners—through...
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Externalities in International Tax Enforcement : Theory and Evidence
Tørsløv, Thomas; Wier, Ludvig; Zucman, Gabriel - 2022
We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax havens. Instead, they have incentives to focus their enforcement efforts on relocating profits booked by multinationals in other high-tax countries, crowding out the enforcement on...
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Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens
Love, Michael - 2022
Partnerships are the fastest growing class of business entity in the United States and represent over one third of reported business income, but due to their legal complexity and opaque nature economists have not yet been able to identify where a sizeable portion of this income goes. In this...
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Are Tax Havens and Offshore Financial Centers Cracked Down On? An Examination of the International Standard of Exchange of Information on Request
Li, Yijun; Ma, Mark (Shuai) - 2022
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-differences analysis, we find that the...
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Tax Havens, Economic Growth and Development– The Mirage
Mahajan, Dr. Yashodhan - 2022
Tax heavens were project as a tool for sustainable, holistic economic growth and or development. Recently global taxation in particularly through Panama Papers is a reason to rethink for all counties of the world around. There is bounty of reasons to understand about it. There is unavailing fact...
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Asymmetry and Non-Normality in the Dynamics of Onshore and Offshore Renminbi Markets
Smallwood, Aaron; Li, Jie - 2022
This paper implements a novel approach that allows for asymmetry in volatilities and idiosyncratic deviations from normality to address distinct features in the evolving relationship between onshore and offshore RMB exchange rate returns. Against a backdrop of growing evidence of bidirectional...
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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The Ukrainian economy offshoring : estimation of factors' impact and developing measures to combat
Hobela, Volodymyr; Podra, Olha; Batyuk, Bogdan; Levkiv, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 347-356
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...
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The tax-price elasticity of offshore tax avoidance : evidence from Ecuadorian transaction data
Brounstein, Jakob - 2021
This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi-experimentally by comparing the evolution in funds...
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Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2021
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Group subsidiaries, tax minimization and offshore financial centres : mapping organizational structures to establish the "in-betweener" advantage
Phillips, Richard; Petersen, Hannah; Palan, Ronen - In: Journal of International Business Policy : JIBP 4 (2021) 2, pp. 286-307
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IPOs and corporate taxes
Dobridge, Christine; Lester, Rebecca; Whitten, Andrew - 2021
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The role of conduit countries and tax havens in corporate tax avoidance
Lejour, Arjan - 2021
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Multinational corporations and commercialised states : can state aid serve as the basis for an FDI-driven growth strategy?
Woodgate, Ryan - 2021
In recent decades, governments around the world have increasingly used various forms of state aid to try to attract and retain the business activity of foreign-owned multinational corporations. Yet, in most cases, this "commercialisation of state sovereignty" (Palan, 2002) has failed to catalyse...
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Tax haven, pollution haven or both?
Madiès, Thierry; Tarola, Ornella; Taugourdeau, Emmanuelle - 2021
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Escaping the exchange of information : tax evasion via citizenship-by-investment
Langenmayr, Dominika; Zyska, Lennard - 2021
With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide their offshore holdings. One such way are citizenship-by-investment programs, which offer foreigners a new passport for a local investment or a fixed fee. We show analytically...
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
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