Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"tax haven"”.
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An Assessment of the appropriateness and effectiveness of anti tax haven measures in Australia and the United States
The thesis seeks to demonstrate that tax havens are used for a number of purposes that provide planning which is not contrary to the domestic laws of Australia and the United States as indicative regimes. The thesis will primarily utilise doctrinal research in reviewing and applying the legislative …
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Reconstituting empire in the decolonisation era: taxation sovereignty and the development of the British virgin islands as a dependent tax haven
Tax havens are denounced for eroding the sovereignty of states to tax in their jurisdictions. Using a critical interrogative lens of Empire and Imperialism, the aim of this investigation was to understand what the developmental history of the British Virgin Islands reveals about the function of tax …
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Detecting Earnings Information in Repurchase Announcements using the Luck of the (Double) Irish
… expectations. Using a regulation that made tax haven-using firms’ repurchases more costly as a quasi-natural experiment, I find positive post-repurchase-announcement revisions in earnings expectations for firms using “Double Irish” offshore tax avoidance structures. These results are robust …
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A Comparative Study of FDI and Fiscal and Economic Factors in Austria, Ireland, and Norway
… that has influenced the inflow of FDI is the tax regime of the country that is receiving the investments (Simões et al., 2014). Many governments are using tax incentives, exemptions and lower tax rates as a tool to lure in foreign investors and to become an attractive place to put investments …
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Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?
Research paper 1. (International tax) Is South Africa's headquarter regime successful and does it go against national legislation. This research paper discusses how South Africa has changed its legislation to become the Gateway of investment into Africa. It addresses the prior barriers previously …
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Gatekeepers for global wealth: Transnational legal orders of the Cayman Islands offshore financial centre
… role and reputation for being a mechanism for tax avoidance and evasion. Those inside the island offer a panoramic view of international financial activities and if probed properly, help us understand systems beyond taxation. The Cayman professional is both an example of a transnational …