In: Management, Economics, Corporate Finance
Tax Havens
Are companies sheltering their assets or simply dodging taxes when they shift profits to offshore jurisdictions? Tax havens draw the attention of both clever accountants and concerned politicians.
Summaries
Tackling Tax Havens
The billions attracted by tax havens do harm to sending and receiving nations alike
IMF, 2019
False Profits
Avoidance by multinationals and competition between governments are forcing a rethink of the international tax system
IMF, 2017