Taxing Mobile Individuals

Sep 11, 2018 ... The international agenda against banks secrecy has favoured exchange of information by offshore places (and blacklisting if they do not ... Jan 31, 2022 ... ... offshore tax havens. The G20 crackdown required each tax haven to ... information between tax authorities from 2019. Until such reforms ... Jul 12, 2017 ... We predict and find that director connections through well-known island tax havens have a significant effect on corporate tax policy. Apr 18, 2022 ... ... offshore tax havens influence the association between nonexecutive director ownership and informational asymmetry. We consider how well ... ... offshore energy research ... (g) In which the person has access to tax or financial information about individuals or business entities or processes tax credits. Scope: The research assessed levels of corporate income tax disclosure at 50 large multinational companies in the healthcare and information technology sectors. ... tax havens for tax evasion. ... The default rule can be avoided if the foreign entities provide the government with information regarding U.S. taxpayers. Washington DC, USA: Global Financial Integrity. Tax Justice Network. (2005). The Price of Offshore. Retrieved from http://www.taxjustice.net/cms ... ... 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 ...