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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2012

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

7

Strana od-do

47-63

Název nakladatele

UTB Zlín Fakulta managementu a ekonomiky

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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