tax havens

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• Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

• Tax competition — exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. Often, this means a governmental strategy of attracting foreign direct investment,… …   Wikipedia

• tax haven — tax havens N COUNT A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries …   English dictionary

• Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

• Tax residence — Legal residence is the principle that each legal person (natural or corporate) has a single location of primary residence. This is of relevance with respect to taxation and other state imposed obligations, but is also important with respect to… …   Wikipedia

• Tax Justice Network — The Tax Justice Network (TJN) is a coalition of researchers and activists with a shared concern about what they argue are the harmful impacts of tax avoidance, tax competition and tax havens, which corrupt national tax regimes and onshore… …   Wikipedia

• Tax Haven — A country that offers foreign individuals and businesses little or no tax liability in a politically and economically stable environment. Tax havens also provide little or no financial information to foreign tax authorities. Individuals and… …   Investment dictionary

• tax haven — A country or territory that offers low *tax rates or *tax avoidance benefits to individuals or organizations. The economic impact of tax havens tends to be wildly disproportionate to their size. Tax havens are often small island nations or tiny… …   Auditor's dictionary

• Tax noncompliance — Taxation An aspect of fiscal policy …   Wikipedia

• Tax haven — A nation with a moderate level of taxation and/or liberal tax incentives for undertaking specific activities such as exporting or investing. The New York Times Financial Glossary * * * tax haven ˈtax ˌhaven noun [countable] TAX a place where… …   Financial and business terms

• tax haven — A nation with a moderate level of taxation and/or liberal tax incentives for undertaking specific activities such as exporting or investing. Bloomberg Financial Dictionary * * * tax haven ˈtax ˌhaven noun [countable] TAX a place where people go… …   Financial and business terms