Dietsch, Peter, (2015), “Common rules (not rates) should be the answer to tax competition in the EU”, LSE blog, 23 Σεπτεμβρίου
The creativity of rich individuals and their tax advisors to hide private wealth in tax havens such as Switzerland or the Isle of Man knows hardly any bounds. Just as unethical, though often legal, are the multiple techniques multinational corporations use to shift profits to low-tax jurisdictions such as Luxembourg. And even though small states have a structural advantage when it comes to engaging in tax competition, that is, attracting capital from abroad, big economies have become adept at playing the game, too: the United States, Germany, and the Cayman Islands and Jersey (two jurisdictions politically dependent on the United Kingdom) all feature in the top 10 of the Tax Justice Network’s 2013 financial secrecy index.
Σχετικές Αναρτήσεις
- Maragall, Ernest, (2015), “Fiscal competition or harmonisation?”, Euractiv, 11 Μαίου
- Benassy-Quéré, A. & Wolff, G. (2014) “Tax harmonisation in Europe: Moving forward“, VoxEU Organisation, 22 Ιουλίου.