Qualitative and Quantitative Approach for Identifying the Largest Tax Havens in the World
Tax havens are associated with avoiding the payment of tax obligations, whose origins are as old as taxation itself. Different set of criteria are used for defining tax havens, from very low or zero taxes to lack of transparency, financial secrecy and amount of profits reported in other jurisdiction...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2019-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20I/7.pdf |