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- W4313496730 abstract "Significant differences in tax policy, banking and financial secrecy and similar issues have led to colossal accumulation of financial resources and tax abuses in a number of countries/jurisdictions around the world. Such countries/jurisdictions are characterized as «tax havens». However, if such territories provide «paradise» conditions for the business sector, which strives in every way to reduce the tax burden, then for states deprived of a significant part of the expected tax revenues, they are a real «hell». Perhaps, this is the reason for the universal interest in tax havens and offshores. The paper compiles and analyzes «black» and «gray» lists of countries/jurisdictions that have received the status of tax havens by various international structures, and their classification according to the indices of financial secrecy and corporate tax havens." @default.
- W4313496730 created "2023-01-06" @default.
- W4313496730 creator A5036612696 @default.
- W4313496730 date "2022-01-01" @default.
- W4313496730 modified "2023-09-27" @default.
- W4313496730 title "Աշխարհի տխրահռչակ «հարկային դրախտները»/Notorious «Tax Havens» of the World" @default.
- W4313496730 doi "https://doi.org/10.52174/2579-2989_2022.4-113" @default.
- W4313496730 hasPublicationYear "2022" @default.
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