Fair Competition What are the potential effects of global minimum tax rates on the incentives for using tax havens?

AUSTRAC information assisted authorities to identify offshore bank accounts and international funds transfers in relation to a complex tax avoidance scheme ... Apr 18, 2022 ... ... offshore tax havens influence the association between nonexecutive director ownership and informational asymmetry. We consider how well ... Apr 11, 2022 ... Hypothesis 2. In offshore tax havens, the positive association between nonexecutive director ownership and informational asymmetry between ... 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 ... Dec 8, 2022 ... Transparency will dissuade image-conscious corporations from abusing tax havens. Lawmakers need this information to close loopholes: Relying on ... May 28, 2020 ... information from tax havens, and they cannot audit all the world's providers of offshore services. Overall, in fact, random audits found ... Caribbean institutional frameworks, that region being unique insomuch that it includes both some of the biggest offshore tax havens in the world (Damgaard et al ... With a few percentage points of GDP held in offshore tax havens, offshore ... The 'd' indicates that the figures are not shown to avoid disclosing information ... As offshore centers rarely publish informative statistics, we do not have a clear view of who uses tax havens. Does most of the wealth held offshore belong to ... Oct 22, 2023 ... ... offshore tax evasion and profit shifting to tax havens. The main ... information communicated by the world's offshore financial institutions to ...