Download or read book Guide mondial des paradis fiscaux written by André Beauchamp and published by . This book was released on 1981 with total page 632 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Reference Guide to International Taxation written by M. W. E. Glautier and published by Free Press. This book was released on 1987 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Textbook examining the problems arising from the taxation of international business in a broad and general way designed for businessmen to understand the international tax environment.
Download or read book Offshore written by Alain Deneault and published by The New Press. This book was released on 2012-01-24 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offshore reveals how the vast network of unregulated financial centers—from Luxemburg to the Cayman islands to the tiny Pacific haven of Nauru— amount to a nether realm of drug and arms trade profits, enormous private accounts, and multinational corporate financial holdings. Delving into the scandals, the financial structure, and the history of this hidden side of globalization, sociologist Alain Deneault depicts something larger and more ominous than simple “tax havens” where financial elites and corporations must reside X days out of every calendar year to protect their earnings. Instead, Offshore describes a global base of operations from which massive criminal enterprises and corrupt corporations operate freely and with impunity, menacing developing nations and advanced democracies alike.
Download or read book International Taxation written by James R. White and published by DIANE Publishing. This book was released on 2009-05 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many U.S. corp. operate globally and have foreign subsidiaries. The subsidiaries may be created, for ex., to take advantage of sales opportunities or favorable labor conditions. In some cases they may be used to reduce taxes. This report determined how many of the 100 largest publicly traded U.S. corp. and the 100 largest publicly traded U.S. fed. contractors have subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions. The author: (1) combined three lists of such jurisdictions created by governmental, international, and academic sources; and (2) identified large publicly traded U.S. corp. and fed, contractors and the locations of their subsidiaries using the Fortune 500 list, a fed. contracting Web site, and a SEC database. Charts and tables.
Download or read book Switzerland as a Financial Centre written by P. Braillard and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Switzerland as an international financial centre secrecy. In addition, the development of Swiss banks and finance companies in recent years has During the last forty years, Switzerland - shown no tendency whatever to slow down; indeed which already possessed a long tradition in banking these have been experiencing a new impetus which matters - has been able to develop its banking and in many cases has shown itself in record profits. financial sector with great success and has become This development may also be seen in the large one of the most active and the most admired finan increase of Swiss banks in foreign hand- cial centres in the world. This has been due largely expressed both in absolute numbers and in the sum to a number of favourable circumstances, such as of the balance sheets involved. political and social stability, legal certainty, a rapid In a world which is characterised by an ever return to freedom of transactions, currency stability, greater internationalisation of economic and finan as well as the reputation for efficiency and reliabili cial transactions, however, the operations and ty which has been achieved by its banks. prospects of one financial centre cannot be consid In absolute terms and globally speaking, there ered without taking into account the development of is no question of Switzerland as a financial centre the international environment.
Download or read book Tax Havens written by Ronen Palan and published by Cornell University Press. This book was released on 2013-04-15 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth—the equivalent of the annual U.S. Gross National Product—and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies.The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1988 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Evasion and Tax Havens since the Nineteenth Century written by Sébastien Guex and published by Springer Nature. This book was released on 2023-04-18 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Download or read book Fiscal Paradise written by James R. Hines and published by . This book was released on 1990 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Responding to Money Laundering written by Ernesto Savona and published by Routledge. This book was released on 2005-09-29 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Responding to Money Laundering has its origin in the International Conference on Preventing and Controlling Money Laundering and the Use of Proceeds of Crime: A Global Approach organised by ISPAC, the International Scientific and Advisory Board of the United Nations in co-operation with the Crime and Justice Branch of the United Nations under the auspices of the Italian Government. This conference has been a milestone in the recent international debate on money laundering. Some of the main papers presented are substantially revised and collected in this book making a major contribution to the development of expertise in the field. Divided into two sections -- "Trends and Implications" and "Tuning the Instruments" -- the chapters develop an analysis of the different aspects of the money laundering problem and attempt to tune the instruments for combating them. Globalization of the problem calls for globalization of the responses. By presenting a wide range of different approaches and
Download or read book International Taxation written by James R. Hines and published by Edward Elgar Publishing. This book was released on 2007 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.
Download or read book Finances Publiques written by and published by . This book was released on 1982 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Paul Martin Companies written by Alain Deneault and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Alain Deneualt offers a look at what it means when a Canadian prime minister puts his private interests outside the laws he has been elected to apply. These sixty short theses lay bare the contradictions embodied in Paul Martin, the businessman and the politician, and those inherent in the emerging forms of economic globalization and the Canadian political system and its laws. Deneault delves beyond the superficial, albeit alarming, aspects of the Martin case to get at the heart of what political and economic power really mean in the age of globalization. He presents the Martin case as a symptom of a worldwide crisis of public ethics that goes far beyond the simple question of Martin's assets, and demonstrates that it is part of a global culture that increasingly allows the world's largest financial transactions to escape all forms of control, regulation and contribution to our national economies."--BOOK JACKET.
Download or read book Bibliographie Mensuelle written by United Nations Library (Geneva, Switzerland) and published by . This book was released on 1991 with total page 1090 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Andorra written by Barry Taylor and published by Oxford, England : Clio Press. This book was released on 1993 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
