Economic Substance

Jan 4, 2021 ... ... Avoidance Arrangements and Opaque Offshore ... international frameworks that allow for the exchange of tax information between tax authorities. Aug 1, 2006 ... ... offshore tax shelters would increase the total still further. Id ... informational tax returns with the IRS, and provide information ... Apr 4, 2016 ... For more insight into the world of offshore tax havens, we turn now to Gabriel Zucman. ... information about your device to enhance your ... Jan 31, 2022 ... ... offshore tax havens. The G20 crackdown required each tax haven to ... information between tax authorities from 2019. Until such reforms ... Oct 11, 2022 ... More specifically, it provides information about the composition of economic groups through firm's ownership relations (foreign and domestic) of ... Using the Financial Secrecy Index (FSI) to capture the information environment quality of a firm's subsidiaries, I find a positive association between tax haven ... As a matter of fact, many tax havens and offshore financial institutions do not have incentives to provide accurate information, as they do not face large ... Apr 11, 2022 ... Hypothesis 2. In offshore tax havens, the positive association between nonexecutive director ownership and informational asymmetry between ... This report reveals efforts at avoidance and evasion of tax liability, so widespread and so amazing both in their boldness and their ingenuity. Apr 18, 2022 ... ... offshore tax havens influence the association between nonexecutive director ownership and informational asymmetry. We consider how well ...