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Tax Havens: Conduits for Corporate Tax Malfeasance

Akanksha Jalan and Vaidyanathan
2014
Working Paper No
458
Body

This paper is an effort to demystify tax havens- what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations employ 'egregious' tax sheltering techniques right from their incorporation to avoid payment of income taxes. The paper also discusses global efforts against the phenomenon and policy recommendations.

Key words
Tax Havens, Corporate Tax Planning, Corporate Tax Evasion, Transfer Pricing
WP_No._458.pdf (740.47 KB)

Tax Havens: Conduits for Corporate Tax Malfeasance

Author(s) Name: Akanksha Jalan and Vaidyanathan, 2014
Working Paper No : 458
Abstract:

This paper is an effort to demystify tax havens- what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations employ 'egregious' tax sheltering techniques right from their incorporation to avoid payment of income taxes. The paper also discusses global efforts against the phenomenon and policy recommendations.

Keywords: Tax Havens, Corporate Tax Planning, Corporate Tax Evasion, Transfer Pricing
WP_No._458.pdf (740.47 KB)