Dabner, Justin (2004) An update on the OECD's harmful tax practices project. CCH Tax Week, 14 October 2014 (October). pp. 1-6.

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Abstract

[Extract] The last two decades have witnessed enormous growth in the reliance by taxpayers on preferential tax regimes designed to attract foreign investment and tax haven regimes. These regimes allow investors to effectively allocate profit to the tax preferred location, notwithstanding that the primary business activities occur elsewhere. Many are predicated on secrecy and a lack of transparency (in the sense that the amount of taxable income and its beneficial owner cannot be identified).

Item ID:	35315
Item Type:	Article (Commentary)
ISSN:	1320-9426
Date Deposited:	03 Feb 2017 02:17
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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