About: Tax Havens and the Harm Tax Competition in Terms of Globalised Economy

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Tax havens or the offshore financial centres are the low tax countries typically used to shelter income and gains from taxation or to defer the imposition of taxes, but also to shelter the proceeds of organised crime. They attract the financial industry and other mobile service activities and are often used by multinational holding companies, banks and investment companies, captive insurers and shipping companies. This article outlines the basic characteristics of tax havens and offshore financial centres and presents different lists of their worked up by Organization for Economic Cooperation and Development, Financial Stability Forum in collaboration with International Monetary Fund and by Tax Justice Network. The article analyzes also their effects on global economy, which are mostly negative, and advert to driving forces behind current attacks on the tax havens. Tax havens or the offshore financial centres are the low tax countries typically used to shelter income and gains from taxation or to defer the imposition of taxes, but also to shelter the proceeds of organised crime. They attract the financial industry and other mobile service activities and are often used by multinational holding companies, banks and investment companies, captive insurers and shipping companies. This article outlines the basic characteristics of tax havens and offshore financial centres and presents different lists of their worked up by Organization for Economic Cooperation and Development, Financial Stability Forum in collaboration with International Monetary Fund and by Tax Justice Network. The article analyzes also their effects on global economy, which are mostly negative, and advert to driving forces behind current attacks on the tax havens. (en)
Title	Tax Havens and the Harm Tax Competition in Terms of Globalised Economy Tax Havens and the Harm Tax Competition in Terms of Globalised Economy (en)
skos:prefLabel	Tax Havens and the Harm Tax Competition in Terms of Globalised Economy Tax Havens and the Harm Tax Competition in Terms of Globalised Economy (en)
skos:notation	RIV/47813059:19520/12:#0002001!RIV13-MSM-19520___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Janoušková, Jana Blechová, Beáta
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	173287
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/12:#0002001
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax havens, offshore financial centres, %22shell%22 companies, secrecy jurisdiction, harmful tax competition, negative and positive effects of tax havens. (en)
http://linked.open.../riv/klicoveSlovo	harmful tax competition %22shell%22 companies negative and positive effects of tax havens. offshore financial centres secrecy jurisdiction tax havens
http://linked.open...ontrolniKodProRIV	[DC01061AFD48]
http://linked.open...v/mistoKonaniAkce	Zlín
http://linked.open...i/riv/mistoVydani	Zlín
http://linked.open...i/riv/nazevZdroje	Finance and the Performance of Firms in Science, Education, and Practice
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Janoušková, Jana Blechová, Beata
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2012-01-01 (xsd:date)
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	UTB Zlín Fakulta managementu a ekonomiky
https://schema.org/isbn	978-80-7454-020-2
http://localhost/t...ganizacniJednotka	19520

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