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  1. 261
    Imposing Standards The North-South Dimension to Global Tax Politics
    Published 2021
    Open Access: DOAB: description of the publication
    Open Access: DOAB, download the publication
    eBook
  2. 262
    The Hypocritical Hegemon How the United States Shapes Global Rules against Tax Evasion and Avoidance
    Published 2020
    Open Access: DOAB: description of the publication
    Open Access: DOAB, download the publication
    eBook
  3. 263
    La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis
    by Rycx-Tekaya, Aude
    Published 2012
    “... certain leniency but the recent scandals which broke are questioning the tax havens, that are associated...”
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  4. 264
    The impact of tax information exchange mechanisms on capital structures of new registered foreign affiliates of Taiwan's listed companies
    by Lin, Yu-Hsiu, 林煜修
    Published 2018
    “...) or to include articles related to information exchange into the tax treaties; developing countries and tax...”
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    Others
  5. 265
    Sustainability Assessment: Does the OECD/G20 Inclusive Framework for BEPS (Base Erosion and Profit Shifting Project) Put an End to Disputes Over The Recognition and Measurement of Intellectual Capital?
    by Cristina Raluca Gh. Popescu
    Published 2020-11-01
    “..., the transfer of results and the reduction of the tax base by transferring income to tax havens or jurisdictions...”
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    Article
  6. 266
    From the Myth of Level Playing Fields to the Reality of a Finite Planet; Comment on “A Global Social Support System: What the International Community Could Learn From the United States’ National Basketball Association’s Scheme for Redistribution of New Talent”
    by Ronald Labonté
    Published 2016-02-01
    “... international, making calculations of which nations win or lose exceedingly difficult. Second, tax havens...”
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    Article
  7. 267
    Europäische Bank- und Finanzbeziehungen : Protokollband zum Deutsch- Russischen Workshop am 8./9. Juli 2003 in Potsdam
    Published 2005
    “...: Integration und Perspektiven des Europäischen Kapitalmarktes, Hans-Georg PETERSEN: Tax Competition, Tax Havens...”
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    Others
  8. 268
    The Political Economy of Neoliberalism and Illiberal Democracy
    by Garry Jacobs
    Published 2017-10-01
    “.... Globalization, financialization, global mergers and acquisitions, shadow banking, international tax havens...”
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    Article
  9. 269
    As regras de subcapitalização no Brasil: distanciamentos e proximidades com os juros sobre o capital próprio e os preços de transferência
    by Drezza, Lia Barsi
    Published 2016
    “... headquartered in tax havens or in countries featuring low-tax regimes. The analysis seeks to highlight...”
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    Others
  10. 270
    Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)
    by Beckmann, Nicolai Friedrich
    Published 2021
    “... few tax havens, like the Caymen Islands for example, one is also inclined to agree with the latter...”
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    Dissertation
  11. 271
    A Study of the Impact of Common Reporting Standard on Taxation of R.O.C.
    by TSAI,CHENG-FANG, 蔡承芳
    Published 2019
    “... resident or enterprises from using overseas tax havens to avoid taxation, and transparent taxation and tax...”
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    Others
  12. 272
    Imposing Standards The North-South Dimension to Global Tax Politics
    Published 2022
    Open Access: DOAB: description of the publication
    Open Access: DOAB, download the publication
    eBook
  13. 273
    A study on Tax Issues Related to Non-profit Organizations- Take the southern Taiwan as an example
    by FU, SHU-MEI, 傅淑美
    Published 2018
    “... tax havens. This study, we reviewed the current national tax system, collated relevant arguments...”
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    Others
  14. 274
    影響台灣跨國企業運用租稅天堂之特性分析
    “...　　跨國企業為了各種考量而紛紛前往海外成立境外公司（offshore company），其中租稅天堂（tax havens）因稅負較低且公司註冊方便等因素，故跨國企業成立境外公司的據點皆選擇租稅天堂...”
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  15. 275
    Evolution or regress of the size and scope of global phenomenon of money laundering
    by Al-Kasawnih Akad
    Published 2020-07-01
    “..., the non-functionalist one, has been the phenomenon of proliferation of tax havens towards which more...”
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    Article
  16. 276
    Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard
    by Stjepan Gadzo, Irena Klemencic
    Published 2017-06-01
    “... between tax authorities. Since the lack of information-exchange mechanisms is linked with tax havens...”
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    Article
  17. 277
    Research on Taiwanese Transfer Pricing Practices: Case Studies on Companies in Traditional & Technological Sectors
    by Yu-Hsueh Hsu, 許玉雪
    Published 2010
    “...-profitable industries, despite leaving non-arm’s-length transaction profits in tax havens, are less likely...”
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    Others
  18. 278
    A comparison of the tax efficiency of direct versus indirect investment into South Africa
    by Joosub, Asif
    Published 2013
    “... holding company. Tax havens are commonly used as a base for intermediary holding companies, however...”
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  19. 279
    Más allá de los Paraísos Fiscales. La ética contable como factor determinante en la construcción de confianza
    by Tatiana Ospina Marulanda
    Published 2019-01-01
    “... of the economy. The topic of leaks related to offshore organizations and tax havens is examined, revealing...”
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    Article
  20. 280
    A Tax Issue Study on the Income Tax Practices of Non-profit Organizations ─ Centering on Juridical Persons in Medical Care
    by HUANG, WAN-TING, 黃婉婷
    Published 2017
    “... society today, but some of them are reduced to tax havens both in Taiwan and PRC (Mainland China...”
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    Others
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