An Anatomy Of Tax Havens

Author : Paul R. Beckett
Publisher : Walter de Gruyter GmbH & Co KG
Page : 354 pages
File Size : 44,8 Mb
Release : 2023-10-23
Category : Business & Economics
ISBN : 9783110985160

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An Anatomy of Tax Havens by Paul R. Beckett Pdf

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take today, delving into the murky subculture that has deliberately made them impenetrably obscure. Uniquely, it combines detailed technical expertise (regulatory regimes, financial crime, legal and equitable structuring) with an analysis of their impact on domestic and global political, economic, environmental and social concerns. An Anatomy of Tax Havens is a fascinating, informative read for a broad readership; from legal, accountancy and tax practitioners to compliance regulators, law enforcement agencies, and students and researchers interested in business studies, taxation, and crime.

Author : Mark Solly
Publisher : Unknown
Page : 0 pages
File Size : 40,9 Mb
Release : 1975
Category : Tax havens
ISBN : OCLC:1434698101

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Anatomy of a Tax Haven: the Isle of Man by Mark Solly Pdf

Author : Richard A. Gordon
Publisher : Unknown
Page : 256 pages
File Size : 44,9 Mb
Release : 1981
Category : Government publications
ISBN : UOM:39015002225392

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Tax Havens and Their Use by United States Taxpayers by Richard A. Gordon Pdf

Overview of tax havens and the use of tax havens by US taxpayers. The study sought to determine the frequency and nature of tax haven transactions, identify specific types of tax haven transactions, obtain a description of the US and foreign legal and regulatory environment in which tax haven transactions are conducted, describe the IRS and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.

Author : Paul R. Beckett
Publisher : Walter de Gruyter GmbH & Co KG
Page : 430 pages
File Size : 48,5 Mb
Release : 2023-10-23
Category : Business & Economics
ISBN : 9783110985108

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An Anatomy of Tax Havens by Paul R. Beckett Pdf

Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take today, delving into the murky subculture that has deliberately made them impenetrably obscure. Uniquely, it combines detailed technical expertise (regulatory regimes, financial crime, legal and equitable structuring) with an analysis of their impact on domestic and global political, economic, environmental and social concerns. An Anatomy of Tax Havens is a fascinating, informative read for a broad readership; from legal, accountancy and tax practitioners to compliance regulators, law enforcement agencies, and students and researchers interested in business studies, taxation, and crime.

Author : Richard A. Gordon
Publisher : The Minerva Group, Inc.
Page : 277 pages
File Size : 42,6 Mb
Release : 2002-08
Category : Tax exemption
ISBN : 9780894991370

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Tax Havens and Their Use by United States Taxpayers - An Overview by Richard A. Gordon Pdf

This book was written at the request of the Commissioner of Internal Revenue, The Assistant Attorney General (Tax Division), and the Assistant Secretary of the Treasury (Tax Policy).The purpose of this book was to develop an overview of tax havens and the use of tax havens by United States taxpayers. The study sought to determine the frequency and nature of tax haven transactions, identify specific types of tax haven transactions, obtain a description of the United States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.The findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal IRS documents concerning taxpayer activities, interviews with IRS personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. The findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While the findings did not uncover all the methods employed to use tax havens, the belief is that the inquiry was extensive enough to give an understanding of the situation and to enable the IRS to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens

Author : U. E. Ramati
Publisher : Unknown
Page : 270 pages
File Size : 53,5 Mb
Release : 1993
Category : Foundations
ISBN : 3909158919

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Liechtenstein's uncertain foundations by U. E. Ramati Pdf

Author : Caroline Doggart
Publisher : Unknown
Page : 156 pages
File Size : 55,9 Mb
Release : 1981
Category : Capital, Foreign
ISBN : STANFORD:36105043765739

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Tax Havens and Their Uses by Caroline Doggart Pdf

Author : Gabriel Zucman
Publisher : University of Chicago Press
Page : 142 pages
File Size : 44,5 Mb
Release : 2015-09-22
Category : Business & Economics
ISBN : 9780226245560

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The Hidden Wealth of Nations by Gabriel Zucman Pdf

We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world’s wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world’s wealth hidden in tax havens—in countries like Switzerland, Luxembourg, and the Cayman Islands—this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world’s assets are currently hidden—until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world’s money held in tax havens. And it’s staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His research reveals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%—there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well the counter-argument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In The Hidden Wealth of Nations he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman’s work has quickly become the gold standard for quantifying the amount of the world’s assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. If we are to find a way to solve the problem of increasing inequality, The Hidden Wealth of Nations is essential reading.

Author : Walter H. Diamond,Dorothy B. Diamond
Publisher : Unknown
Page : 128 pages
File Size : 54,7 Mb
Release : 1977
Category : Electronic
ISBN : OCLC:955821399

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Tax Havens of the World by Walter H. Diamond,Dorothy B. Diamond Pdf

Author : Walter H. Diamond,Dorothy B. Diamond
Publisher : Unknown
Page : 128 pages
File Size : 42,6 Mb
Release : 1974
Category : Electronic
ISBN : LCCN:74078399

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Tax Havens of the World by Walter H. Diamond,Dorothy B. Diamond Pdf

Author : Thomas Peter Azzara
Publisher : Unknown
Page : 196 pages
File Size : 43,7 Mb
Release : 1987
Category : Tax havens
ISBN : OCLC:28430214

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Tax Havens of the World by Thomas Peter Azzara Pdf

Author : Anthony Ginsberg
Publisher : Lexis Pub
Page : 170 pages
File Size : 52,5 Mb
Release : 1990-06-01
Category : Law
ISBN : 0880637188

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International Tax Havens by Anthony Ginsberg Pdf

Author : Thomas P. Azzara
Publisher : Unknown
Page : 199 pages
File Size : 42,6 Mb
Release : 1989
Category : Electronic
ISBN : OCLC:715985264

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Tax Havens of the World by Thomas P. Azzara Pdf

Author : Nashwa Saleh
Publisher : Anthem Press
Page : 209 pages
File Size : 52,5 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780857289612

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An Anatomy of the Financial Crisis by Nashwa Saleh Pdf

How did the US financial crisis snowball into USD 15 trillion global losses? This book offers a clear synthesis and original analysis of the various factors that led to the financial crisis of 2007-2010, and is intended as a supplementary course text for undergraduate and postgraduate students in finance or finance-related courses.

Author : Ronen Palan,Richard Murphy,Christian Chavagneux
Publisher : Cornell University Press
Page : 280 pages
File Size : 48,5 Mb
Release : 2013-02-01
Category : Law
ISBN : 9780801468568

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Tax Havens by Ronen Palan,Richard Murphy,Christian Chavagneux Pdf

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.