Tax Haven
Author:
Elena Iabanji
Supervisors:
Ing. Luděk Benada
Ing. Josef Nešleha
7 October 2016
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Summary
•Introduction
•The way tax havens develop
•Facts about tax haven
•Financial and economic implications
•Fighting tax havens
•Conclusion
•Literature sources

Definition and features
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Place where people/ companies pay less tax than they would pay in their own country. Usually is
called and “Offshore zones”.
lack of effective exchange of information;
lack of transparency;
no substantial activities.

The way tax havens develop
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Co X
$1M pre-tax profit
35% CIT
2% CIT
$350k Tax
Given IP
Subsidiary
$100k pre-tax profit
$35k Tax
$18k Tax

Tax haven countries
•Facts about tax haven
•British Virgin Island,
•Bahamas,
•The Netherlands,
•Luxembourg, etc.

Financial and economic implications



Fighting tax havens



Conclusion
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Literature sources
1.Countering offshore tax evasion report, OECD, 28 September 2009.
https://www.oecd.org/ctp/harmful/42469606.pdf
2.Buettner, Thiess. (2003), “Tax base effects and fiscal externalities of local capital taxation:
Evidence from a panel of German jurisdictions.” Journal of Urban Economics 54:110- 128.
3.Gabriel Zucman, La richesse cachée des nations. Enquête sur les paradis fiscaux. Seuil 2013
4.HowMuch, This Interactive Calculator Shows How Much Tax Havens Are Costing America, Article dated
27 July 2016
5.https://howmuch.net/articles/tax-havens
6.Study on Structures of Aggressive Tax Planning and Indicators, European Commission, 23 December
2015.
7.http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/e
conomic_analysis/tax_papers/taxation_paper_61.pdf

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