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 …

Wikipedia

Publications

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


CIRANO: Centre for Interuniversity Research and Analysis on Organizations · 9 March 2023 English

Présentation PowerPoint GIR inc. [...] Proxy Voting | ESG Research gir-canada.com 2023 1 Who we are 2000 2004 2007 2009 2012 2020 Purchase by Launch of Acquisition of SHARE's Foundation …

KnowTheChain o Penalties: Violation Tracker o Tax havens: Offshore Leaks 7 https://medac.qc.ca/defense/propositions/


View more