Tax Havens and the Harm Tax Competition in Terms of Globalised Economy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230002001" target="_blank" >RIV/47813059:19520/12:#0002001 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Havens and the Harm Tax Competition in Terms of Globalised Economy
Original language description
Tax havens or the offshore financial centres are the low tax countries typically used to shelter income and gains from taxation or to defer the imposition of taxes, but also to shelter the proceeds of organised crime. They attract the financial industryand other mobile service activities and are often used by multinational holding companies, banks and investment companies, captive insurers and shipping companies. This article outlines the basic characteristics of tax havens and offshore financial centres and presents different lists of their worked up by Organization for Economic Cooperation and Development, Financial Stability Forum in collaboration with International Monetary Fund and by Tax Justice Network. The article analyzes also their effects on global economy, which are mostly negative, and advert to driving forces behind current attacks on the tax havens.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and the Performance of Firms in Science, Education, and Practice
ISBN
978-80-7454-020-2
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
47-63
Publisher name
UTB Zlín Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Jan 1, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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