International taxation

thumb|Import tariff rate across all products, all regions, 1988 to 2020

country or place with low taxes for foreign investors

the business practice registering a ship under a different sovereign state than that of its owners, to reduce costs or avoid regulations

Corporate and traditional tax havens

policy

the levying of tax by two or more jurisdictions on the same declared income, asset, or financial transaction

income tax paid to the government by the income-payer

company or corporate enity established in an offshore jurisdiction

bank located outside the country of residence of the depositor

2010 United States tax law

corporate tax avoidance tools

type of treaty

To make a transaction as if the parties were independent from each other

type of tax

exchange of bank data between tax authorities

rules and methods for pricing transactions between enterprises under common ownership

fixed place of business

tax haven leak and financial scandal unveiled in April 2013

independent advocacy group

popular term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been diverted to other jurisdictions with lower or nil rates

taxpayer's location for tax responsibility purposes

taxation on individuals emigrating from a country

revenue-generating measure

qualitative ranking of secrecy jurisdictions

company owned or controlled primarily by taxpayers of a different jurisdiction

system to avoid Irish corporate tax

organization

term given to describe the fact that individuals and institutions in most countries hold only modest amounts of foreign equity

taxation between countries

Ecuador banning

leaving a country to avoid taxes

advance pricing agreement between a taxpayer and a tax authority

tax organization in Europe

headquarters of Maples and Calder

leasing arrangement where lessor and lessee are situated in different countries

An eco-tariff, also known as an environmental tariff, is a trade barrier for the purpose of reducing pollution and improving the environment. These trade barriers may take the form of import or export taxes on products that have a large carbon footprint or are imported from countries with lax environmental regulations. A carbon tariff is a type of eco-tariff.

Method of tax evasion or fraud

European Commission tool against tax avoidance

1988 treaty, amended 2011

proposed international tax scheme

organization