scholarly journals Exchange of Information and Bank Deposits in International Financial Centres

2021 ◽  
Vol 239 (4) ◽  
pp. 27-69
Author(s):  
Pierce O’Reilly ◽  
◽  
Kevin Parra ◽  
Michael A. Stemmer ◽  
◽  
...  
Keyword(s):  
Exchange Of Information ◽  
Bank Deposits ◽  
International Tax ◽  
Bilateral Treaties ◽  
The Impact

This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). IFC deposits declined globally by 24% or USD 410 billion during 2008 to 2019. The commencement of automatic exchange of information is associated on average with a 22% reduction in IFC bank deposits held by non-IFC jurisdictions. Increasing multilateral expansion of exchange of information on request seems to diminish marginal gains of new bilateral treaties. IFC jurisdictions specialising in banking activities have been mostly affected by increasing tax transparency. A comprehensive multilateral approach is thus fundamental for successfully increasing international tax transparency.

scholarly journals Assessing the Impact of Bank Concentration and Liquidity of Refah Bank Branches on Profitability during the Period1383-190

2014 ◽  
Vol 4 (1) ◽  
pp. 248
Author(s):  
Hossin Ostadi ◽  
Nastran Monsef
Keyword(s):  
Commercial Banks ◽  
Bank Capital ◽  
Factors Affecting ◽  
Bank Branches ◽  
Independent Variables ◽  
Bank Deposits ◽  
The Impact ◽  
Bank Concentration ◽  
Research Period

Profitability is an important factor to show this articledoeswhat is the role of the intermediary bank to collect your savings and allocation of loans.  Given the importance of profitability indicators in this study, the factors affecting the profitability of commercial banks in Iranare analyzedwith emphasis on the degree of centralization and bank deposits. Dependent variable is indicators of profitability (ROE, ROA) and bank deposits, bank size, bank capital, focus on liquidity and banking requirements are independent variables. Correlation analysis and OLS regression are used and the research period is 1381 to 1390 that the country's territory where bank branches.Our results indicate that the effect of bank size on profitability is positive and the increase in bank size on profitability is increased. Impact on the profitability of bank deposits is positive, ie increasing the profitability of bank deposits increased. Finally, the impact of bank concentration on profitability is positive. Increasing the bank's focus profitability increases. Moreover, the results adversely affect the liquidity of the index is profit. 

A Novel Computer-Supported Collaborative Coaching System with Novel Algorithm for Forming Groups

2022 ◽  
Vol 12 (1) ◽  
pp. 0-0
Keyword(s):  
Virtual Space ◽  
Experienced Teachers ◽  
Main Task ◽  
Exchange Of Information ◽  
New Recruits ◽  
The Impact ◽  
Novel Algorithm ◽  
Collaborative Coaching

Several researchers studied the impact of collaboration between the learners, but few studies have been carried out on the impact of collaboration between teachers. In the previous work, the authors have studied the impact of the collaboration among the learners with a specific collaborative CEHL(K. Boussaha et al.,2015). In this work, the authors focused on the impact of collaboration on both teachers and learners. This paper aims to present a Computer-Supported Collaborative Coaching System called C.S. C.C.S. This system aims to create a virtual space based on the exchange of information and experiences between pre-experienced teachers to help new recruits or those who have difficulties and try to encourage, motivate, and provide them with needed experiences to help them escape isolation and use their solid information to guide their learners. To achieve the main task of our theme which is collaboration, we adopted the concept of groups. To demonstrate the effectiveness of the developed system an experiment was conducted. The results were highly satisfying and very encouraging.

scholarly journals Corporate Income Shifting in an Era of Tax Multilateralism: The Impact of Exchange-of-Information Agreements

2021 ◽  
Vol 69 (2) ◽  
pp. 357-389
Author(s):  
Devan Mescall ◽  
Paul Nielsen
Keyword(s):  
Multinational Corporations ◽  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Empirical Studies ◽  
Annual Reports ◽  
Income Shifting ◽  
Exchange Of Information ◽  
Pricing Rules ◽  
Using Data ◽  
The Impact

Using data from the annual reports of over 100,000 subsidiaries of multinational enterprises (MNEs) from 55 countries between 2003 and 2012, the authors of this article investigate the impact of exchange-of-information agreements ("EOI agreements") on tax-motivated income shifting. Transparency created by the signing of EOI agreements is expected to reduce the tax-motivated shifting of income by multinational corporations. Whether such agreements affect the income-shifting behaviour of multinational corporations is an unanswered question. The authors find evidence that, on average, EOI agreements do have an impact on tax-motivated income shifting. Additionally, they find that more advanced, modern EOI agreements are associated with a larger decrease in tax-motivated income shifting compared to the impact of early EOI agreements. This evidence challenges the prevalent assumption in empirical studies that EOI agreements are homogeneous. Supplemental analyses suggest that factors that affect the information asymmetry between MNEs and tax authorities, such as corporations with high levels of intangibles and tax authorities with strong transfer-pricing rules and enforcement, can diminish or enhance the effectiveness of EOI agreements in moderating tax-motivated income shifting. The evidence provided by this study shows that consideration of the tax authorities' information environment and the substance of an EOI agreement is essential when assessing the impact of such an agreement on the tax behaviour of sophisticated taxpayers such as multinational corporations.

scholarly journals The Financial Implications of the Coronavirus COVID-19 Pandemic: A Review

2021 ◽  
Vol 39 (68) ◽  
Author(s):  
Ilmir Nusratullin ◽  
Nikolay Mrochkovskiy ◽  
Raul Yarullin ◽  
Natalia Zamyatina ◽  
Oksana Solntseva
Keyword(s):  
Financial Markets ◽  
Government Regulation ◽  
Financial Sector ◽  
Developed Countries ◽  
Securities Markets ◽  
Bank Deposits ◽  
Economic Shock ◽  
Spread Of Infection ◽  
The Impact ◽  
Increased Pressure

The COVID-19 pandemic in 2020 was a real shock to the entire global community. It hit both the health systems of the infected countries and the economies. Border closures, quarantines for citizens and disruption of production caused economic shock to many organizations. First, the tourism and transport industry suffered, followed by agriculture and mining, and then all other industries. However, the economic crisis also caused some problems in the financial sector: increased risks of non-compliance with loans, cash outs of bank deposits, increased pressure on the insurance market, panic in commodity and securities markets. The purpose of this study is to examine the impact of COVID-19 on the financial system of developed countries. As part of this study, a review of scientific research in the field of pandemics and finances was conducted, how the spread of infection affected the economy, banking, financial markets, and government regulation in the financial sector as a whole.

A moveable feast—economic substance and holding entities

2019 ◽  
Vol 25 (10) ◽  
pp. 969-977
Author(s):  
Ashley Fife
Keyword(s):  
European Union ◽  
International Business ◽  
Due Diligence ◽  
The European Union ◽  
Exchange Of Information ◽  
The Impact ◽  
The Way

Abstract The economic substance requirements that the European Union insisted that a number of international financial centres introduce may be the most complex and far-reaching of international initiatives to impact on those jurisdictions in recent years. The requirements extend beyond due diligence, reporting and exchange of information to potentially impact on the way in which entities resource and carry on business in or from those jurisdictions. However, not all sectors of international business are impacted in the same way or to the same extent. This article considers certain aspects of the economic substance requirements relevant to private client structures, with a particular focus on the impact on holding entities. The treatment of holding entities under economic substance legislation in a number of C.2.2 jurisdictions may not be settled and this article explores how it may evolve.

scholarly journals Monetary Transmission through Shadow Banks

2019 ◽  
Vol 33 (6) ◽  
pp. 2379-2420 ◽  
Author(s):  
Kairong Xiao
Keyword(s):  
Monetary Policy ◽  
Banking Sector ◽  
Structural Model ◽  
Shadow Banking ◽  
Oxford University ◽  
Shadow Banks ◽  
Bank Deposits ◽  
The Difference ◽  
Pass Through ◽  
The Impact

Abstract I find that shadow bank money creation significantly expands during monetary-tightening cycles. This “shadow banking channel” offsets reductions in commercial bank deposits and dampens the impact of monetary policy. Using a structural model of bank competition, I show that the difference in depositor clienteles quantitatively explains banks’ different responses to monetary policy. Facing a more yield-sensitive clientele, shadow banks are more likely to pass through rate hikes to depositors, thereby attracting more deposits when the Federal Reserve raises rates. My results suggest that monetary tightening could unintentionally increase financial fragility by driving deposits into the uninsured shadow banking sector. Authors have furnished an Internet Appendix, which is available on the Oxford University Press Web site next to the link to the final published paper online.

Constraining Elites: The Impact of Treaty Networks on Foreign Policy

2015 ◽  
Vol 42 (3) ◽  
pp. 298-320
Author(s):  
Michael O. Slobodchikoff
Keyword(s):  
Public Opinion ◽  
Network Analysis ◽  
Eastern Europe ◽  
European Integration ◽  
Political Elites ◽  
Customs Union ◽  
Association Agreement ◽  
Treaty Networks ◽  
Bilateral Treaties ◽  
The Impact

In democracies, elites should be responsive to public opinion. This is especially true in Eastern Europe, where politicians fear electoral sanctions in the process of reform (Roberts and Kim 2011). Public opinion in general in Eastern Europe has been overwhelmingly in favor of European integration (Caplanova et al. 2004). In Ukraine, public opinion was in favor of increased cooperation with the eu, while in Moldova, public opinion was in favor of increased cooperation with the Russian led Customs Union. Ukraine refused to sign an association agreement with the eu, while Moldova enthusiastically signed the same association agreement. Why should both Ukrainian and Moldovan political elites have chosen not to be responsive to public opinion in such an important decision? Using network analysis of bilateral treaties between Russia and Moldova and Russia and Ukraine, I predict the responsiveness of political elites to public opinion toward European integration. I argue that the denser a treaty network between a weaker state and the regional hegemon, the less likely political elites will be to cooperate and move toward European integration. Conversely, less dense treaty networks allow politicians more flexibility in following their own preferences. Further, I offer a prediction for other states in the fsu to seek further cooperation with the eu.

scholarly journals The Exchange of Tax Information as Exemplified by the Panama–Argentina Case

2019 ◽  
pp. 605-618
Author(s):  
Małgorzata Wróblewska
Keyword(s):  
Point Of View ◽  
Scientific Methods ◽  
Exchange Of Information ◽  
Methods Of Analysis ◽  
Exchange Information ◽  
Points Of View ◽  
International Tax

Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of information in tax matters. This issue was presented in the case of Panama–Argentina and introduces the OECD and the WTO points of view. The main aim of the contribution is to confirm or disprove a hypothesis that the OECD regulations in the field of tax exchange information are global and coherent with the WTO law. The scientific methods of analysis, synthesis and comparison have been employed.

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