Tax Havens
A tax haven is a country or place with very low "effective" rates of taxation for foreign investors ("headline" rates may be higher). In some traditional definitions, a tax haven also offers financial secrecy. However, while countries with high levels of secrecy but also high rates of taxation (e.g. the United States and Germany in the Financial Secrecy Index ("FSI") rankings) can feature in some tax haven lists, they are not universally considered as tax havens. In contrast, countries with lower levels of secrecy but also low "effective" rates of taxation (e.g. Ireland in the FSI rankings), appear in most …
WikipediaPublications
CCPA: Canadian Centre For Policy Alternatives · 29 July 2024 French
Tirer le meilleur parti de la révision de la CUSMA : Options axées sur les travailleurs et le climat pour renforcer la coopération économique, sociale et environnementale en Amérique du …
Belen Foronda, Banking on Data : How the World’s Tax Havens Be- came the Data Centres for the Digital Economy …
C.D. Howe Institute · 7 February 2024 English
The key reason to implement an IP Box is to stem the outflow of IP profits to low-tax jurisdictions. [...] This option is particularly attractive now given the general acceptance …
and possibly eliminate shifting of IP income to tax havens. There appears to be enough buy-in on a global …
CSLS: Centre for the Study of Living Standards · 22 December 2023 English
The independent variables are the natural logarithm of the stock of R&D as a share of GDP, the natural logarithm of the country’s patent stock per capita, and a dummy …
locate in Canada and “scale lighted the impact of tax havens on profit up” their inventions (Gallini and Hollis …
Wilson Center Canada · 27 October 2023 English
In a moment where bilateral regulatory mistrust threatens to dismantle many of the financial ties built-up over the last three decades, understanding the mindset of the Chinese regulator becomes all …
Kong-based companies or located in interna- tional tax havens, suggesting that much of what is being recorded …
CUPE: Canadian Union of Public Employees · 15 September 2023 English
In July for many reasons, including rela- remained stable throughout the rest increasing interest rates in April 2022, how much our housing supply is likely across a broad range of …
0 Pillar 2 seeks to eliminate the use 15.0 of tax havens, partially by setting a global minimum tax rate …
CCPA: Canadian Centre For Policy Alternatives · 23 August 2023 English
The opinions and recommendations in this report, and any errors, are those of the authors, and do not necessarily reflect the views of the funders of this report. [...] The …
indefinitely. The AFB will end tax agreements with known tax havens to disrupt the international tax avoidance schemes …
Council of Canadians · 8 August 2023 English
Our unsustainable patchwork coverage for prescription drugs that is “fragmented, uneven, unequal and unfair,” according to the Advisory system cannot be fixed by Council on Implementing National Pharmacare.1 adding another …
development or manufacturing costs.10 down on tax havens and stepping up compliance efforts on wealthy … 6371411; “Explainer: Why and how should we tackle tax havens?” Canadians for Tax Fairness (14 Sep- tember … ers/ explainer-why-and-how-should-we- tackle-tax-havens 15 “A prescription for savings: Federal revenue …
Council of Canadians · 13 July 2023 English
Public pharmacare briefing note for Members of Parliament BRIEFING NOTE Public pharmacare briefing note for Members of Parliament By the Council of Canadians SUBJECT: We need public pharmacare now SUMMARY …
subsides ($14-$18 billion) or cracking down on tax havens and stepping up compliance efforts on wealthy … 6371411; “Explainer: Why and how should we tackle tax havens?” Canadians for Tax Fairness (14 September 2021) … iners/explainer-why-and-how-should-we-tackle-tax-havens 15 “A prescription for savings: Federal revenue … iners/explainer-why-and-how-should-we-tackle-tax-havens https://policyalternatives.ca/publications/r …
CCPA: Canadian Centre For Policy Alternatives · 2 June 2023 English
The Monitor is is published six Shift storm: times a year by the Canadian Centre Dawn of the Debt: for Policy Alternatives and is mailed The latest developments Governments aren’t …
Andrew Crosby’s new book, solidarity. nities, tax havens, cryptocurrencies, Resisting Eviction: Domicide … “I don’t want to abolish government. offshore tax havens What they don’t have I simply want to reduce … “I don’t want to abolish government. offshore tax havens What they don’t have I simply want to reduce …
CUPE: Canadian Union of Public Employees · 29 March 2023 English
ANTI-SCAB LEGISLATION The federal budget confirms that the government will be going ahead and amending the Canada Labour Code before the end of 2023 in order to “prohibit the use …
often relevant to transactions involving offshore tax havens. Budget 2023 also proposes a penalty equal to …
