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Electronic copy available at: http://ssrn.com/abstract=2684810
The Role of Tax Havens in the
Avoidance of Taxation on the
International Level
Haitham Mohamed Nasr El-din
Abstract
Although the main argument for the tax havens are countries attract foreign direct
investment, but the results of applied studies cast doubt on this target, especially in
existence the decrease of level infrastructure and institutional.
So States must join forces to combat this phenomenon, because of their negative
effects on poverty and lack of equivalence, as the developed countries should encourage
investment in developing countries which are involved with them in fight against this
phenomenon, and finally the developing countries should focus more on the provision
of infrastructure and institutional structure Good to attract more investment rather than
lowering taxes and wasting more sources of financing public investment
Electronic copy available at: https://ssrn.com/abstract=2684810
Electronic copy available at: http://ssrn.com/abstract=2684810
The Role of Tax Havens in the Avoidance of Taxation on the
International Level
Electronic copy available at: https://ssrn.com/abstract=2684810
Electronic copy available at: http://ssrn.com/abstract=2684810
Abstract:
The taxes is the mainly source of public revenue in many country and
in with the of the spread multinational companies that have become more
able to reduce what it pay in taxes through what is known as tax Havens, and
in spite of the multiplicity of definitions for tax Havens but they all focus on
reduction tax rate and confidential financial information, as This
phenomenon is found in the developing and developed countries. Among the
most important methods of avoidance tax scattered Transfer Pricing Despite
the spread of this phenomenon and attempts it has several studies estimate
the total avoidance of tax, but it was focused on one of his ways or just
measured by in one country and then there is no overall estimate of the size
of the avoidance of tax in all his ways in the world
Although the main argument for the tax havens are countries attract
foreign direct investment, but the results of applied studies cast doubt on this
target, especially in existence the decrease of level infrastructure and
institutional. So States must join forces to combat this phenomenon, because
of their negative effects on poverty and lack of equivalence, as the
developed countries should encourage investment in developing countries
which are involved with them in fight against this phenomenon, and finally
the developing countries should focus more on the provision of
infrastructure and institutional structure Good to attract more investment
rather than lowering taxes and wasting more sources of financing public
investment
Electronic copy available at: https://ssrn.com/abstract=2684810
Electronic copy available at: https://ssrn.com/abstract=2684810
Electronic copy available at: https://ssrn.com/abstract=2684810
pg. 1
Electronic copy available at: https://ssrn.com/abstract=2684810
pg. 2
Tax Haven
tax shelterssecrecy jurisdictionsoffshore
financial centers international financial centers
States Without Taxation(Larissa B, 2014, 79-80; Ana M, R,
and Paulo R, M, 2013, 313).
(OECD)
(OECD)
OECD, 1998,
20
Electronic copy available at: https://ssrn.com/abstract=2684810
pg. 3
Larudee, 2009, p 344
(Tax
Justice Network UK, 2008)
(Di Nicola, 2006, 3)
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pg. 4
Nil-tax havens Foreign
source exempt havensLow-tax havens(Hadnum,
2013, 2-5)
Nil-tax havens
Foreign source exempt havens
Low-tax havens
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pg. 5
(Jane G. 2009, 728)
- Jane G. G. (2015), “Tax Havens: International Tax Avoidance and Evasion”, Congressional
Research Service, R40623. P 4. at https://www.fas.org/sgp/crs/misc/R40623.pdf
OECD
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pg. 6
(Jane G. 2009, 730-731)
(Jane G. 2015, 1)
(Mihai-Bogdan A. 2013, 151)
(Jane G. 2015, 1)
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pg. 7
Jane G. Gravelle
(Jane G. 2015, 10 - 16)
Allocation of Debt and Earnings
Stripping
Transfer Pricing
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pg. 8
Contract Manufacturing
outsourcing
Check-the-Box, Hybrid
Entities, and Hybrid Instruments:
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pg. 9
Cross - Crediting
and Sourcing Rules for Foreign Tax Credits:
(Mihai-Bogdan A.
2013, 152) Jane G. Gravelle
(Jane G. 2015, 1)
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pg. 10
Peter Schwarz
FDI
PPE
(Peter S. 2011)
Shafik Hebous
(Shafik H. 2011)
(Patrice P. et, al. 2011, 21)
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pg. 11
Torvik, 2009
Torvik, 2009
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pg. 12
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pg. 13
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pg. 14
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pg. 15
- References:-
Ana M, R. and Paulo R, M. (2013), “Tax havens or tax hells? A
discussion of the historical roots and present consequences of tax
havens”, financial theory and practice.
http://hrcak.srce.hr/file/159036
Di Nicola, A. (2006), “Offshore Financial Centres and Corruption: A
Toolkit for Knab Investigators, Transcrime”, accessed on February
2013 at
http://www.knab.gov.lv/uploads/eng/dinicola_offshore.pdf.
Jane G. G. (2009), “Tax Havens: International Tax Avoidance and
Evasion”, National Tax Journal, Vol. LXIl, No. 4, pages 727-753 at
http://www.ntanet.org/NTJ/62/4/ntj-v62n04p727-53-tax-havens-
international-tax.pdf
Jane G. G. (2015), “Tax Havens: International Tax Avoidance and
Evasion”, Congressional Research Service, R40623. at
https://www.fas.org/sgp/crs/misc/R40623.pdf
Larissa B. (2014) “Luring Fiscal Refugees: the Highs and Lows of Tax
Havens", University of Târgu Jiu, Annals - Economy Series, vol. 1,
pages 79-87.
http://www.utgjiu.ro/revista/ec/pdf/2014-01/10_Batrancea%20Larissa.pdf
Larudee, M. (2009), “Sources of Polarization of Income and Wealth:
Offshore Financial Centers”, Review of Radical Political Economics.
http://rrp.sagepub.com/content/early/2009/05/12/0486613409336347.abstract
Mihai-Bogdan A. (2013), “The Problem of Tax Havens and the Romanian
Tax: Authorities’ Reaction”, Centre for European Studies (CES) Working
Papers, Alexandru Ioan Cuza University, vol. 5(2), pages 149-159. At
http://www.ceswp.uaic.ro/articles/CESWP2013_V2_AFR.pdf
OECD, (1998), “Harmful Tax Competition: An Emerging Global
Issue”, OECD Publications, Paris.
http://www.oecd.org/tax/transparency/44430243.pdf
Electronic copy available at: https://ssrn.com/abstract=2684810
pg. 16
Patrice P. et, al. (2011), “Tax havens or safe havens”, Center for
Research in Economic Analysis, University of Luxembourg. At
http://wwwfr.uni.lu/recherche/fdef/crea/publications2/discussion_papers/2011
Peter S. (2011), ''Estimating Tax-Elasticities of Foreign Direct Investment:
The Importance of Tax Havens'', Economics Bulletin, Vol. 31 no.1. at
http://www.accessecon.com/Pubs/EB/2011/Volume31/EB-11-V31-I1-P23.pdf
Shafik H. (2011), “Money at the Docks of Tax Havens: A Guide”,
CESIFO, Working Paper NO. 3587. At
https://www.cesifo-group.de/ifoHome/publications/working-papers/CESifoWP/CESifoWP
details?wp_id=16682160
Tax Justice Network UK, (2008), “Tax Havens Creating Turmoil”,
accessed on May 2013 at
http://www.taxresearch.org.uk/Documents/CreatingTurmoil.pdf.
Torvik, R. (2009), “Why are tax havens more harmful to developing
countries than to other countries?”, Memorandum written for the
Commission to the Government Commission on Tax Havens. Department
of Economics, NTNU.
Electronic copy available at: https://ssrn.com/abstract=2684810
