Tax Havens

Differences in business income tax rates among nations create the opportunity for tax minimization by diverting capital through lower tax jurisdictions. Furthermore, the opportunity to use a tax haven alters the relative rates of return between domestic and foreign investment. Financing reporting is often not sufficient to inform existing or potential stakeholders about the use of tax havens, limiting their ability to evaluate the risk of share price fluctuations in response to changes in tax regimes. For Canada, both national and international policy action is warranted in the context of these increasingly important issues

Business · Economics · International economics · Investment (military · Monetary economics · Political science · Politics · Public economics · Tax policy · Tax reform · Corporate Taxation and Avoidance · Economic and Fiscal Studies · Taxation and Legal Issues

• International Production and the Multinational Enterprise (RLE International Business)

  John H Dunning•International Production and the…•2014

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• The Economic Impacts of Tax Reform

  Jim Johnson, Jack Mintz et al.•Canadian Public Policy•1990

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• Taxation of International Portfolio Investment

  David Holland, Donald J S Brean et al.•Canadian Public Policy•1992

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