The Balancing Act What are the arguments for and against tax competition among nations?

Sep 1, 2022 ... Our new measures complement their findings and provide useful information on whether firms conduct offshore operations in tax haven countries. There is a strand of the public finance literature that suggests that under certain political and informational constraints (that prevent countries from ... 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 ... Jan 31, 2022 ... ... offshore tax havens. The G20 crackdown required each tax haven to ... information between tax authorities from 2019. Until such reforms ... Mar 13, 2018 ... offshore tax avoidance. Background. The current OVDP began in 2014 ... foreign financial assets and failure to file foreign information returns on ... ... avoid substantial losses. Financial information is approximate and as of ... The tax information herein is provided for informational purposes only, is ... Scope: The research assessed levels of corporate income tax disclosure at 50 large multinational companies in the healthcare and information technology sectors. Jan 4, 2021 ... ... Avoidance Arrangements and Opaque Offshore ... international frameworks that allow for the exchange of tax information between tax authorities. Mar 19, 2020 ... Since then, numerous other banks in former tax havens ... tax returns and international informational reports, especially related to offshore ... 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 ...