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26 relations: Base erosion and profit shifting, Base erosion and profit shifting (OECD project), Big data, Bureau van Dijk, Corporate haven, Double Irish arrangement, Dutch Sandwich, Feargal O'Rourke, Financial centre, Financial Secrecy Index, Gabriel Zucman, Howard Quayle, Institute on Taxation and Economic Policy, Intellectual property, Ireland as a tax haven, Leprechaun economics, List of countries by GDP (PPP) per capita, Loophole, Nature (journal), Offshore financial centre, Offshore magic circle, Oxfam, Royalty payment, Tax Cuts and Jobs Act of 2017, Tax haven, Tax Justice Network.
Base erosion and profit shifting
Base erosion and profit shifting (or BEPS) refers to corporate tax planning strategies used by multinational companies that artificially "shift" profits from higher-tax locations, to lower-tax locations, thus "eroding" the tax-base of the higher-tax locations.
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Base erosion and profit shifting (OECD project)
The OECD Base Erosion and Profit Shifting Project (or OECD BEPS Project) is an OECD project to set up an international framework to combat tax avoidance by multinational enterprises (MNEs).
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Big data
Big data is data sets that are so big and complex that traditional data-processing application software are inadequate to deal with them.
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Bureau van Dijk
Bureau van Dijk Electronic Publishing is a major publisher of business information, and specialises in private company data combined with software for searching and analysing companies.
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Corporate haven
A corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that international corporates find attractive for establishing subsidiaries and/or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of sanctions or disclosure of tax schemes), and/or favourable regulatory regimes (such as looser data-protection or employment laws).
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Double Irish arrangement
Double Irish arrangement is a tax scheme used by some U.S. corporations in Ireland (including Apple, Google and Facebook amongst others), to shield non-U.S. income from the pre Tax Cuts and Jobs Act of 2017 (TCJA) U.S. worldwide 35% tax system, and almost all Irish taxes.
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Dutch Sandwich
A Dutch Sandwich is a corporate tax avoidance strategy used by some US multinational corporations to move profits sourced in EU countries, to offshore tax havens (such as the Bermuda black hole), and by-pass the various EU withholding tax regimes created to avoid movements of EU-sourced profits to tax havens.
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Feargal O'Rourke
Feargal O'Rourke (born 3 August 1964) is an Irish accountant and corporate tax expert, who is the managing partner of PwC in Ireland (Ireland's largest accounting firm).
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Financial centre
A financial centre is a location that is home to a cluster of nationally or internationally significant financial services providers such as banks, investment managers, or stock exchanges.
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Financial Secrecy Index
The Financial Secrecy Index (FSI) was created by the Tax Justice Network (TJN) in 2009 to identify and rank the scale of the contribution of global jurisdictions to individual and/or corporate tax avoidance and tax evasion, that was independent of the, potentially more politicised, OECD-IMF type rankings.
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Gabriel Zucman
Gabriel Zucman (born 30 October 1986) is a French economist.
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Howard Quayle
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Institute on Taxation and Economic Policy
The Institute on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan think tank that works on state and federal tax policy issues.
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Intellectual property
Intellectual property (IP) is a category of property that includes intangible creations of the human intellect, and primarily encompasses copyrights, patents, and trademarks.
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Ireland as a tax haven
Ireland has been labeled a tax haven or a corporate tax haven which it rejects.
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Leprechaun economics
Leprechaun economics was a term coined by Nobel Prize-winning economist Paul Krugman in a tweet on 12 July 2016 in response to the publication by the Irish Central Statistics Office (CSO) that Irish GDP had grown by 26.3%, and Irish GNP had grown by 18.7%, in the 2015 Irish national accounts.
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List of countries by GDP (PPP) per capita
Three lists of countries below calculate gross domestic product (at purchasing power parity) per capita, i.e., the purchasing power parity (PPP) value of all final goods and services produced within a country in a given year, divided by the average (or mid-year) population for the same year.
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Loophole
A loophole is an ambiguity or inadequacy in a system, such as a law or security, which can be used to circumvent or otherwise avoid the purpose, implied or explicitly stated, of the system.
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Nature (journal)
Nature is a British multidisciplinary scientific journal, first published on 4 November 1869.
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Offshore financial centre
An offshore financial centre (OFC) is a jurisdiction specializing in providing corporate and commercial services, such as offshore banking licenses (international banking license) or the incorporation of offshore companies (international business companies).
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Offshore magic circle
Offshore magic circle is the set of the largest multi-jurisdictional law firms who specialise in tax havens (especially the Caribbean triad of Bermuda-Cayman-BVI, and the Channel Islands duo of Jersey-Guernsey), and increasingly in modern corporate tax havens (especially Dublin, Singapore and Luxembourg).
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Oxfam
Oxfam is a confederation of 20 independent charitable organizations focusing on the alleviation of global poverty, founded in 1942 and led by Oxfam International.
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Royalty payment
A royalty is a payment made by one party, the licensee or franchisee to another that owns a particular asset, the licensor or franchisor for the right to ongoing use of that asset.
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Tax Cuts and Jobs Act of 2017
The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,, is a congressional revenue act originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), that amended the Internal Revenue Code of 1986.
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Tax haven
A tax haven is defined as a jurisdiction with very low "effective" rates of taxation ("headline" rates may be higher).
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Tax Justice Network
The Tax Justice Network (or TJN), is an independent advocacy group consisting of a coalition of international researchers and activists with a shared concern about tax avoidance, tax competition, tax evasion, and tax havens.
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References
[1] https://en.wikipedia.org/wiki/Conduit_and_Sink_OFCs
