Public Debt Management

... offshore drilling platform outside. California's territorial waters, is exempt from tax. ... The quarterly Tax Information Bulletin (TIB) includes articles ... May 16, 2016 ... tackling offshore tax evasion through effective cooperation, ... International Tax Shelter Information and Collaboration. Network ... This report reveals efforts at avoidance and evasion of tax liability, so widespread and so amazing both in their boldness and their ingenuity. Washington DC, USA: Global Financial Integrity. Tax Justice Network. (2005). The Price of Offshore. Retrieved from http://www.taxjustice.net/cms ... There is a strand of the public finance literature that suggests that under certain political and informational constraints (that prevent countries from ... Our empirical analysis uses aggregate and sector-level information on sales and profits before income tax of foreign affiliates of US multinationals from the ... Apr 11, 2022 ... Hypothesis 2. In offshore tax havens, the positive association between nonexecutive director ownership and informational asymmetry between ... ... taxpayers, including multinational firms, and prevents elites from hiding their monies in offshore tax havens. In particular, broader conceptions of the ... information with tax havens, to show that observable tax haven activities affect round-trip tax evasion (Hanlon,. Maydew, and Thornock 2015) and bank ... SECTION 1. The legislature finds that corporations use complicated schemes to shift domestic earnings to subsidiaries incorporated in offshore tax havens or ...