Essays about: "Tax haven"

Found 5 essays containing the words Tax haven.

  1. 1. Developing Extensions to the Walker-Unger Model in Consideration of the Panama Papers Leaks

    University essay from

    Author : Algot Delory; Tadas Matusevicius; [2023]
    Keywords : Money Laundering; Tax Haven; Panama Papers; Source and Host Countries; Walker-Unger Model;

    Abstract : In 2016, the ICIJ independent organization released the leaks of the Panama Papers. Using the data presented, this thesis aims to evaluate and examine the models developed for the quantification of money laundering, analyze the variables that define the appeal of certain tax havens, and develop extensions to the Walker-Unger model. READ MORE

  3. 2. Escaping the Taxman

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Henrik Niklasson; Natasa Vlajic; [2022]
    Keywords : Corporate taxes; Pillar two model; Tax haven; Base erosion and profit shifting;

    Abstract : This thesis studies market effects during time periods when certain information was released concerning the Pillar two model - a law proposal by the OECD intended to combat global tax evasion and raise global corporate tax rates. Several Difference in differences regressions are performed looking both at the market as a whole, as well as an intellectual property intensive subpart of the market. READ MORE

  4. 3. Sweden as a tax haven - A research regarding if a tax haven can conduct high taxes and what other characteristics may be

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Hanna Rundh; [2022]
    Keywords : Tax; Tax law; Tax haven; Tax havens; OECD; EU; Tax Justice Network; Oxfam International; International tax law; European tax law; Europe; Sweden; Master; Law and Political Science;

    Abstract : This thesis is a research regarding if Sweden should be classified as a tax haven. To be able to classfie Sweden, four organisations have been researched, this is because there is no clear definition of the term tax haven. READ MORE

  5. 4. Globalization and Tax haven countries : A study on the relationship between globalization and the use of tax havens

    University essay from Jönköping University

    Author : Hannes Pitkänen; Linus Ronnerstam; [2021]
    Keywords : Tax havens; Globalization; Foreign direct investment; Tax avoidance; Tax evasion;

    Abstract : Tax havens have long been a subject of concern and were nutritiously used mostly by the rich elite and gangsters. In the wake of the financial crisis in 2008 more light was shed on tax havens and it has become an unanticipated central part of the global economy. READ MORE

  6. 5. Do foreign tax evaders use the United States as a tax haven?

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Tijmen Tuinsma; [2019]
    Keywords : tax havens; tax evasion; capital flight; European Savings Directive; Common Reporting Standard;

    Abstract : Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. READ MORE