Tax haven | Wikipedia audio article
Channel: wikipedia tts
Date: 21/06/2019

This is an audio version of the Wikipedia Article:
https://en.wikipedia.org/wiki/Tax_haven


00:06:19 1 Definitions
00:06:29 1.1 Context
00:08:05 1.2 Academic non-quantitative (1994–2016)
00:10:07 1.3 OECD–IMF (1998–2018)
00:14:10 1.4 Academic quantitative (2010–2018)
00:17:47 1.5 Related definitions
00:18:54 2 Groupings
00:19:19 2.1 European-related tax havens
00:20:42 2.2 British Empire-related tax havens
00:22:44 2.3 Emerging market-related tax havens
00:24:12 3 Lists
00:24:21 3.1 Types of lists
00:24:44 3.2 Top 10 tax havens
00:30:09 3.3 Top 20 tax havens
00:37:59 3.4 Broad lists of tax havens
00:40:19 3.5 Unusual cases
00:42:16 3.6 Former tax havens
00:44:15 4 Scale
00:44:24 4.1 Overview
00:46:16 4.2 iPrice of Offshore: Revisited/i (2012–2014)
00:47:46 4.3 iThe Hidden Wealth of Nations/i (2015)
00:49:32 4.4 OECD reports (2007, 2017)
00:50:31 5 Incentives
00:50:40 5.1 Prosperity
00:52:27 5.2 GDP-per-capita
00:54:47 5.3 Acceptance
00:56:04 6 Benefits
00:56:14 6.1 Promoters of growth
01:00:49 6.2 U.S. tax receipts
01:07:27 7 Concepts
01:07:46 7.1 Captured state
01:10:31 7.2 Preferential tax ruling
01:12:37 7.3 Tax inversion
01:14:31 7.4 Base erosion and profit shifting
01:17:40 7.5 Corporate tax haven
01:20:11 7.6 Conduits and Sinks
01:22:13 7.7 Tax-free wrapper
01:23:56 8 Data leaks
01:24:18 8.1 Liechtenstein tax affair (2008)
01:25:28 8.2 British Virgin Islands offshore leaks (2013)
01:26:54 8.3 Luxembourg leaks (2014)
01:28:14 8.4 Swiss leaks (2015)
01:29:31 8.5 Panama papers (2015)
01:30:56 8.6 Paradise papers (2017)
01:32:21 9 Countermeasures
01:33:33 9.1 Transparency
01:33:43 9.1.1 US FACTA
01:35:27 9.1.2 OECD CRS
01:36:37 9.2 Blacklists
01:36:46 9.2.1 OECD
01:40:16 9.2.2 EU
01:42:47 9.3 Specific
01:42:56 9.3.1 Anti-inversion
01:44:04 9.3.2 Anti-BEPS
01:45:38 9.3.3 Anti-Double Irish
01:47:23 9.4 Fundamental
01:47:32 9.4.1 UK
01:49:02 9.4.2 US
01:50:32 9.4.3 OECD
01:52:17 10 History
01:52:26 10.1 General phases
02:02:17 10.2 Notable events
02:10:35 11 See also
02:10:45 12 Further reading
02:10:54 12.1 Academic papers
02:11:29 12.2 Major books
02:13:42 12.3 Various articles



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SUMMARY
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A tax haven is defined as a country or place with very low "effective" rates of taxation for foreign investors ("headline" rates may be higher).  In some traditional definitions, a tax haven also offers financial secrecy. However, while countries with high levels of secrecy but also high rates of taxation (e.g. the United States and Germany in the Financial Secrecy Index ("FSI") rankings), can feature in some tax haven lists, they are not universally considered as tax havens.  In contrast, countries with lower levels of secrecy but also low "effective" rates of taxation (e.g. Ireland in the FSI rankings), appear in most § Tax haven lists.  The consensus around effective tax rates has led academics to note that the term "tax haven" and "offshore financial centre" are almost synonymous.Traditional tax havens, like Jersey, are open about zero rates of taxation, but as a consequence have limited bilateral tax treaties.  Modern corporate tax havens have non-zero "headline" rates of taxation and high levels of OECD–compliance, and thus have large networks of bilateral tax treaties.  However, their base erosion and profit shifting ("BEPS") tools enable corporates to achieve "effective" tax rates closer to zero, not just in the haven but in all countries with which the haven has tax treaties; putting them on tax haven lists.  According to modern studies, the § Top 10 tax havens include corporate-focused havens like the Netherlands, Singapore, Ireland and the U.K., while Luxembourg, Hong Kong, the Caribbean (the Caymans, Bermuda, and the British Virgin Islands) and Switzerland feature as both major traditional tax havens and major corporate tax havens.  Corporate tax havens often serve as  ...