מקלט מס
הערות שוליים

↑  Tax Haven: Definition, Examples, Advantages, and Legality, Investopedia (באנגלית)
↑  Ronen Palan, Richard Murphy, Christian Chavagneux, Tax Havens, 2018-10-09 doi: 10.7591/9780801468568
↑  Eugenia Ramona Mara, Determinants of Tax Havens, Procedia Economics and Finance, Emerging Markets Queries in Finance and Business 2014, EMQFB 2014, 24-25 October 2014, Bucharest, Romania 32, 2015-01-01, עמ' 1638–1646 doi: 10.1016/S2212-5671(15)01490-2
↑  Sébastien Guex, The Emergence of the Swiss Tax Haven, 1816–1914, Business History Review 96, 2022, עמ' 353–372 doi: 10.1017/S0007680520000914
↑  15 מקלטי המס המובילים ברחבי העולם, באתר ‏מאקו‏, 7 בפברואר 2020
↑  Daniela Iuliana Radu, Tax Havens Impact on the World Economy, Procedia - Social and Behavioral Sciences, World Conference on Business, Economics and Management (BEM-2012), May 4–6 2012, Antalya, Turkey 62, 2012-10-24, עמ' 398–402 doi: 10.1016/j.sbspro.2012.09.064
↑  Dhammika Dharmapala, James R. Hines, Which countries become tax havens?, Journal of Public Economics 93, 2009-10-01, עמ' 1058–1068 doi: 10.1016/j.jpubeco.2009.07.005
↑  Pritish Behuria, The political economy of a tax haven: the case of Mauritius, Review of International Political Economy 30, 2023-03-04, עמ' 772–800 doi: 10.1080/09692290.2022.2069144
↑  Christina M. Lewellen, Tax haven incorporation and financial reporting transparency, Review of Accounting Studies 28, 2023-09-01, עמ' 1811–1855 doi: 10.1007/s11142-022-09676-2
↑  Maya Bacache Beauvallet, Tax competition, tax coordination, and e‐commerce, Journal of Public Economic Theory 20, 2018-02, עמ' 100–117 doi: 10.1111/jpet.12254
↑  Redirecting..., heinonline.org
↑  Country-by-Country Reporting Requirements, qdd.oecd.org
↑  Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin, Ahmad Fahmi Sheikh Hassan, The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?, Cogent Business & Management 10, 2023-12-31 doi: 10.1080/23311975.2022.2159747
↑  Clemens Fuest, Felix Hugger, Florian Neumeier, Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data, Journal of Economic Behavior & Organization 194, 2022-02-01, עמ' 454–477 doi: 10.1016/j.jebo.2021.11.016
↑  Olatunde Julius Otusanya, Gbadegesin Babatunde Adeyeye, The dark side of tax havens in money laundering, capital flight and corruption in developing countries: some evidence from Nigeria, Journal of Financial Crime 29, 2022-01-10, עמ' 62–100 doi: 10.1108/JFC-02-2021-0044
↑  Mihir A. Desai, C. Fritz Foley, James R. Hines, The demand for tax haven operations, Journal of Public Economics, Special issue published in cooperation with the National Bureau of Economic Research: Proceedings of the Trans-Atlantic Public Economics Seminar on Fiscal Federalism 20–22 May 2004 90, 2006-02-01, עמ' 513–531 doi: 10.1016/j.jpubeco.2005.04.004
↑  Chris Jones, Yama Temouri, The determinants of tax haven FDI, Journal of World Business 51, 2016-02-01, עמ' 237–250 doi: 10.1016/j.jwb.2015.09.001
↑  David R. Agrawal, The Internet as a Tax Haven?, American Economic Journal: Economic Policy 13, 2021-11-01, עמ' 1–35 doi: 10.1257/pol.20170094
↑  Shirley Dennis-Escoffier, <87::aid-jcaf14>3.0.co;2-3 Tax Issues for E-Commerce Businesses, Journal of Corporate Accounting & Finance 11, 2000-07, עמ' 87–91 doi: 10.1002/1097-0053(200007/08)11:5<87::aid-jcaf14>3.0.co;2-3
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