Surga pajak

Surga pajak adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif "headline" mungkin lebih tinggi). Dalam beberapa definisi tradisional, surga pajak juga menawarkan kerahasiaan keuangan.

Catatan

Referensi

Pranala luar

International Financial Centres Forum (IFC Forum)
IMF – Offshore Banking and Financial Centers
Offshore Financial Centers – IMF Background Paper
Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD
Global Financial Integrity
Task Force on Financial Integrity & Economic Development
An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy – Heritage Foundation: Washington D.C.
The Economic Case for Tax Havens
"Why tax havens are a blessing" – the Cato Institute
"Profiting from corruption: The role and responsibility of financial institutions" – U4 Anti-Corruption Resource Centre
Tax Havens • Explained With Maps (Documentary) 
Corporations seek to widen Tax Haven Loophole • June 12, 2013 • Institute for Policy Studies (IPS) 
CEOs who seek to widen tax haven loopholes • June 12, 2013 • Sarah Anderson, Scott Klinger, Javier Rojo

Perpajakan internasional