Since 2014
Tax Havens: A Global Issue
VISION: Journal of Indian Taxation
View Archive Info| Field | Value | |
| Title |
Tax Havens: A Global Issue
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| Creator |
Kaur, Harmanpreet; Research Scholar, Department of Commerce, Delhi School of Economics, University of Delhi
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| Subject |
Tax havens, Investments, Economic growth
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| Description |
In recent years, tax havens have attracted increasing attention of many international organisations, policy makers and development agencies. This article deals with concept of tax havens and their impact on different countries. Tax havens are the countries which offer very low tax rates to foreign investors and ensure very high level of secrecy for their transactions. This paper is an attempt to discuss seminal work on tax havens, its characteristics, positive and negative aspects of these states as examined by various researchers. The impact of tax havens on India and initiatives taken by OECD against these harmful tax practices have also been discussed.
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| Publisher |
Journal Press India
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| Date |
2015-11-23
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.myresearchjournals.com/index.php/VISION/article/view/5720
10.17492/vision.v2i1.6594 |
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| Source |
VISION : Journal of Indian Taxation; Vol 2, No 1 (2015)
2347-4475 |
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| Language |
eng
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| Relation |
http://www.myresearchjournals.com/index.php/VISION/article/view/5720/5245
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