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Tax havens --- Congresses. --- paradis fiscaux --- belastingparadijzen --- Tax law --- Foreign tax havens --- Tax exemption --- Tax planning --- Congresses

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Tax exemption --- Tax havens --- belastingparadijzen --- Exemption from taxation --- Tax exempt status --- Taxation, Exemption from --- Tax assessment --- Foreign tax havens --- Tax planning --- paradis fiscaux --- International law --- Tax law

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Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.

Taxation --- Governance --- Tax havens --- Fiscal policy --- Political Science --- Law, Politics & Government --- Public Finance --- Tax policy --- Foreign tax havens --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Taxes --- Government policy --- Economic policy --- Finance, Public --- Tax exemption --- Tax planning --- Revenue

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We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous amount of the world's wealth hidden in tax havens--in countries like Switzerland, Luxembourg, and the Cayman Islands--this wealth cannot be fully accounted for and taxed fairly. No one, from economists to bankers to politicians, has been able to quantify exactly how much of the world's assets are currently hidden--until now. Gabriel Zucman is the first economist to offer reliable insight into the actual extent of the world's money held in tax havens. And it's staggering. In The Hidden Wealth of Nations, Zucman offers an inventive and sophisticated approach to quantifying how big the problem is, how tax havens work and are organized, and how we can begin to approach a solution. His reasearch re veals that tax havens are a quickly growing danger to the world economy. In the past five years, the amount of wealth in tax havens has increased over 25%--there has never been as much money held offshore as there is today. This hidden wealth accounts for at least $7.6 trillion, equivalent to 8% of the global financial assets of households. Fighting the notion that any attempts to vanquish tax havens are futile, since some countries will always offer more advantageous tax rates than others, as well as the counterargument that since the financial crisis tax havens have disappeared, Zucman shows how both sides are actually very wrong. In [this book], he offers an ambitious agenda for reform, focused on ways in which countries can change the incentives of tax havens. Only by first understanding the enormity of the secret wealth can we begin to estimate the kind of actions that would force tax havens to give up their practices. Zucman's work has quickly become the gold standard for quantif ying the amount of the world's assets held in havens. In this concise book, he lays out in approachable language how the international banking system works and the dangerous extent to which the large-scale evasion of taxes is undermining the global market as a whole. -- Inside jacket flaps.

Taxes --- International finance --- Tax havens. --- Tax evasion. --- #SBIB:33H15 --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation --- Taxation, Evasion of --- White collar crimes --- Foreign tax havens --- Tax exemption --- Tax planning --- Economie: geld en krediet --- Evasion --- belastingparadijzen --- offshore --- evasion fiscale --- paradis fiscaux --- belastingontwijking --- Steuerflucht. --- Steueroase. --- Steuerpolitik. --- Tax havens --- Tax evasion

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Belastingen --- Impôts --- Israël --- Législation --- Wetgeving --- Investments, Foreign --- -Tax havens --- -Tax planning --- -Academic collection --- Tax avoidance --- Tax saving --- Estate planning --- Taxation --- Foreign tax havens --- Tax exemption --- Tax planning --- Capital exports --- Capital imports --- FDI (Foreign direct investment) --- Foreign direct investment --- Foreign investment --- Foreign investments --- International investment --- Offshore investments --- Outward investments --- Capital movements --- Investments --- Law and legislation --- -Investments, Foreign --- -Belastingen --- Tax havens --- Academic collection