Evolving Practices How does the rise of digital currencies and decentralized finance (DeFi) pose new challenges for tax regulation and the fight against tax havens?

Connecticut Nonresident and Part-Year Resident Income Tax Information. What's New; Who Must File Form CT-1040NR/PY; When to File; Gross Income Test; Filing the ... 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 ... ... information has closed about 70% of the offshore tax gap. ... households held $8.4 billion (45.7 billion DKK) in offshore wealth in tax havens in 2007, of which ... Mar 13, 2018 ... offshore tax avoidance. Background. The current OVDP began in 2014 ... foreign financial assets and failure to file foreign information returns on ... Jul 12, 2017 ... We predict and find that director connections through well-known island tax havens have a significant effect on corporate tax policy. Holding offshore accounts is typically a matter of high-net worth individuals. News stories over the past years regarding the extent of tax avoidance revealed ... Dec 14, 2019 ... https://www.hsgac.senate.gov/subcommittees/investigations/hearings/offshore-profit-shifting-and-the-us-tax-code for information about the U.S. ... Oct 22, 2018 ... The Struggle for Global Tax Regulation · In this highly informative, nuanced, and balanced book, J. C. Sharman narrates the fascinating story of ... Jun 16, 2022 ... Spurred on by a series of scandals that exposed the systematic abuse of offshore tax havens, bearer shares and the like, new regulations and ... There is a strand of the public finance literature that suggests that under certain political and informational constraints (that prevent countries from ...