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最新個案
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Tax Havens
內容大綱
Multinational corporations and wealthy individuals often use so-called tax havens to establish subsidiaries or holding companies in order to rebalance profits across borders with the primary purpose of lowering their effective tax rate. This note describes the use of tax havens, the implications for the financial sector in tax havens, as well as the debate around the effect of tax havens on welfare in other jurisdictions.