International Profit-Shifting out of Developing Countries and the Role of Tax Havens

2015 ◽  
Vol 33 (3) ◽  
pp. 271-292 ◽  
Author(s):  
Petr Janský ◽  
Alex Prats
Keyword(s):  
Developing Countries ◽  
Profit Shifting ◽  
Tax Havens

scholarly journals Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data

2022 ◽  
Vol 194 ◽  
pp. 454-477
Author(s):  
Clemens Fuest ◽  
Felix Hugger ◽  
Florian Neumeier
Keyword(s):  
Profit Shifting ◽  
Tax Havens ◽  
Corporate Profit ◽  
Reporting Data

scholarly journals THE CONTEMPORARY INTERNATIONAL TAX SYSTEM, DEVELOPING COUNTRIES, BEPS AND OTHER CURRENT ISSUES / O SISTEMA TRIBUTÁRIO INTERNACIONAL CONTEMPORÂNEO, PAÍSES EM DESENVOLVIMENTO, BEPS E OUTRAS QUESTÕES ATUAIS

2018 ◽  
Vol 6 (7) ◽  
Author(s):  
Marcos Aurelio Pereira Valadão
Keyword(s):  
Developing Countries ◽  
International Organizations ◽  
The South ◽  
Profit Shifting ◽  
Tax System ◽  
Tax Systems ◽  
International Tax ◽  
Rich Countries

This paper analyzes the Contemporary International Tax System with focus on international tax cooperation, the participants of this context, that goes beyond the countries, and the issues that are present in base erosion and profit shifting (BEPS) Project with the focus on  those that are the most important for developing countries, also taking into consideration the Brazilian approach to those issues. It also verifies the role of international organizations (including NGOs), The paper consider other aspects, for example, the south Centre initiative on tax cooperation, and the biased approach from the northern rich countries towards the south poorer economies, coming to the conclusion that the differences between the needs of of developed and developing countries, which affect their tax systems, and the different tax systems itself, must be taken into account.

scholarly journals Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-Country Reporting Data

2021 ◽  
Author(s):  
Clemens Fuest ◽  
Felix Hugger ◽  
Florian Neumeier
Keyword(s):  
Profit Shifting ◽  
Tax Havens ◽  
Corporate Profit ◽  
Reporting Data

The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Olatunde Julius Otusanya ◽  
Gbadegesin Babatunde Adeyeye
Keyword(s):  
Developing Countries ◽  
Money Laundering ◽  
Capital Flight ◽  
The Political ◽  
Supply Side ◽  
Financial Industry ◽  
Tax Havens ◽  
Financial Flows ◽  
Content Type

Purpose This paper aims to assess the role of secrecy jurisdictions in providing supply-side stimulants for illicit financial flows from developing countries and how the tax havens structures shape the role of actors. Specifically focussing on decades of trade liberalisation and markets, and of increasingly rapid movement of people, capital and information across regions and around the globe, the paper draws on the political economy theory of globalisation to illuminate the connections between capital flight, money laundering and global offshore financial centres (OFCs). Design/methodology/approach The paper uses publicly available evidence to shed light on the role played by tax havens in facilitating money laundering, capital flight and corruption. The issues are illustrated with the aid of case studies. Findings The evidence shows that, in pursuit of organisational and personal interest, the tax havens create enabling structures that support illicit activities of the political and economic elites from developing countries. The paper further argues that the supply-side of corruption severely limits the possibilities of preventing corruption in developing countries. Research limitations/implications The paper uses publicly available evidence to illuminate the role played by OFCs in facilitating elite corruption and money laundering practices. Practical implications It is impossible to quantify the volume of money laundered, but it has been estimated that money laundering may account for as much as 5% of the world economy. Social implications The paper, therefore, suggests that unless this supply-side of corruption is tackled there is little prospect for an end to aid dependency and the creation of economically stable and democratic states in developing countries. Originality/value The paper examines predatory practices of the international financial industry in tax havens and OFCs in facilitating money laundering, corruption and capital flight and the challenges posed for the economic development of developing countries.

On retroeconomy

2017 ◽  
pp. 148-159
Author(s):  
V. Papava
Keyword(s):  
Developing Countries ◽  
Detrimental Effect ◽  
International Competition ◽  
The World ◽  
The Government ◽  
Role Of The Government

This paper analyzes the problem of technological backwardness of economy. In many mostly developing countries their economies use obsolete technologies. This can create the illusion that this or that business is prosperous. At the level of international competition, however, it is obvious that these types of firms do not have any chance for success. Retroeconomics as a theory of technological backwardness and its detrimental effect upon a country’s economy is considered in the paper. The role of the government is very important for overcoming the effects of retroeconomy. The phenomenon of retroeconomy is already quite deep-rooted throughout the world and it is essential to consolidate the attention of economists and politicians on this threat.

E-Projects Challenges in India – Role of Human Resource Management and Technology

2018 ◽  
Vol 6 (8) ◽  
pp. 263
Author(s):  
Ramnik Kaur
Keyword(s):  
Developing Countries ◽  
Public Administration ◽  
Paradigm Shift ◽  
Successful Implementation ◽  
The Public ◽  
Government Services ◽  
The Past ◽  
The Government ◽  
Traditional Approaches

E-governance is a paradigm shift over the traditional approaches in Public Administration which means rendering of government services and information to the public by using electronic means. In the past decades, service quality and responsiveness of the government towards the citizens were least important but with the approach of E-Government the government activities are now well dealt. This paper withdraws experiences from various studies from different countries and projects facing similar challenges which need to be consigned for the successful implementation of e-governance projects. Developing countries like India face poverty and illiteracy as a major obstacle in any form of development which makes it difficult for its government to provide e-services to its people conveniently and fast. It also suggests few suggestions to cope up with the challenges faced while implementing e-projects in India.

THE ROLE OF EBM AND CLINICAL PRACTICE GUIDELINES IN GENERATING RESEARCH AND INTERVENTIONS IN NEGLECTED TROPICAL DISEASES: A RATIONAL MODEL FOR DEVELOPING COUNTRIES

2020 ◽  
Author(s):  
Cristhian David Morales-Plaza
Keyword(s):  
Developing Countries ◽  
Clinical Practice ◽  
Clinical Practice Guidelines ◽  
Practice Guidelines ◽  
Neglected Tropical Diseases ◽  
Tropical Diseases ◽  
Rational Model ◽  
Clinical Practices ◽  
Vulnerable Communities

Guarantee better clinical practices among clinicians who attend NTDs in developing countries as well as provide education in vector control in hotspot vulnerable communities

Role of Social Business in Developing Countries: A Conceptual Framework

2019 ◽  
Vol 23 (4) ◽  
pp. 689-700
Author(s):  
Mohammed Salim Bhuyan ◽  
Valliappan Raju ◽  
Siew Poh Phung
Keyword(s):  
Developing Countries ◽  
Conceptual Framework ◽  
Social Business

The Role of Mobile Money in Moderating Financial Exclusion: A Tanzanian Experience

2020 ◽  
Vol 2 ◽  
pp. 1-24 ◽  
Author(s):  
Deogratius Joseph Mhella
Keyword(s):  
Developing Countries ◽  
Financial Institutions ◽  
Banking Sector ◽  
Research Question ◽  
Microfinance Institutions ◽  
Mobile Money ◽  
Access To Credit ◽  
Financial Exclusion

Prior to the advent of mobile money, the banking sector in most of the developing countries excluded certain segments of the population. The excluded populations were deemed as a risk to the banking sector. The banking sector did not work with cash stripped and the financially disenfranchised people. Financial exclusion persisted to incredibly higher levels. Those excluded did not have: bank accounts, savings in financial institutions, access to credit, loan and insurance services. The advent of mobile money moderated the very factors of financial exclusion that the banks failed to resolve. This paper explains how mobile money moderates the factors of financial exclusion that the banks and microfinance institutions have always failed to moderate. The paper seeks to answer the following research question: 'How has mobile money moderated the factors of financial exclusion that other financial institutions failed to resolve between 1960 and 2008? Tanzania has been chosen as a case study to show how mobile has succeeded in moderating financial exclusion in the period after 2008.

(The Role of Tax Havens in the Avoidance of Taxation on the International Level)

2015 ◽  
Author(s):  
Haitham Mohammed Nasr El-din
Keyword(s):  
International Level ◽  
Tax Havens
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