tax

Where Are Tax Havens Really Located?

Despite its centrality to the discussion on tax evasion and tax avoidance, there is no established and stable definition of a “tax haven”. Two approaches coexist: (i) a legal approach aiming at identifying “non-cooperative” jurisdictions in international cooperation to curb tax evasion (OECD Global Forum, EU official list) and (ii) an economic significance approach primarily …

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Is the global tax agenda about raising revenues, reducing inequalities or better regulation?

Last 13 October 2021, the G20 Finance Ministers and Central Bank Governors endorsed the final version of the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy adopted by 136 countries of the OECD/G20 Inclusive Framework on BEPS a week before. Following two years of negotiations, the …

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