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Category

Tax avoidance

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Cayman Islands
British overseas territory in the Caribbean
Heligoland
Heligoland (; , ; Heligolandic Frisian: , , Mooring Frisian: , ) is a small archipelago in the North Sea, administratively part of the German state of Schleswig-Holstein. The islands are located in the Heligoland Bight (part of the German Bight) in the southeastern corner of the North Sea and are the only German islands not in the vicinity of the mainland: they lie approximately by sea from Cuxhaven at the mouth of the River Elbe.
Panama Papers
2016 document leak scandal
barter
thumb|1874 newspaper illustration from ''Harper's Weekly'' showing a man engaging in barter by offering various farm produce in exchange for his yearly newspaper subscription.
tax haven
country or place with low taxes for foreign investors
free trade zone
area where goods may be landed, stored, handled, manufactured, reconfigured, or re-exported under specific customs regulation and generally not subject to customs duty
Pandora Papers
2021 financial document leak and scandal
duty-free shop
retail outlets that are exempt from the payment of certain local or national taxes and duties
Samnaun
Samnaun () is a high Alpine village and a valley at the eastern end of Switzerland and a municipality in the Engiadina Bassa/Val Müstair Region in the Swiss canton of the Grisons.
Bø Municipality
municipality in Nordland, Norway
Big Four
international professional services networks
tax avoidance
minimization of taxes paid, through legal means
offshore financial centre
Corporate and traditional tax havens
shell corporation
company with few, if any, actual assets or operations
window tax
property tax based on the number of windows in a house
Offshore bank
bank located outside the country of residence of the depositor
family office
family controlled investment group
base erosion and profit shifting
corporate tax avoidance tools
Luxembourg leaks
thumb|One of the leaked tax rulings signed by Marius Kohl
Swiss Leaks
2015 expose of tax avoidance scheme
Zuism
thumb|The Anunnaki Bible of Mardukite Zuism. Zuism (Arabic: ; religious symbol: 𒀭), also known as Sumerian-Mesopotamian Neopaganism (Sumerian: ', "Knowledge of the Heavenly Principles") and Semitic-Canaanite Neopaganism (Ugaritic: ', "Holy Way"), or collectively as Middle Eastern Neopaganism, is a group of Neopagan new religious movements based upon ancient Sumerian-Mesopotamian and Semitic-Canaanite religions. There are Zuist groups across North America, Western Europe, Eastern Europe, Oceania, as well as the Middle East.
transfer pricing
rules and methods for pricing transactions between enterprises under common ownership
Offshore leaks
tax haven leak and financial scandal unveiled in April 2013
Avis Budget Group
American rental car company
one-dollar salary
nominal salary used in situations where an executive wishes to work without direct compensation, but for legal reasons must receive a payment above zero, so as to distinguish them from a volunteer
Tax Justice Network
independent advocacy group
Lagarde list
enumeration
tax noncompliance
range of legal and illegal activities that reduce tax paid
Financial Secrecy Index
qualitative ranking of secrecy jurisdictions
tax exile
leaving a country to avoid taxes
Ecuadorian tax haven referendum, 2017
Ecuador banning
Cyprus Confidential
Investigative journalism project in Cyprus
daigou
Daigou () is an emerging form of cross-border trade in which an individual or a syndicated group of exporters outside China purchases commodities (mainly luxury goods but sometimes also groceries such as infant formulas) for customers in China.
Geneva Freeport
large storage facility
Transfer mispricing
Method of tax evasion or fraud
perpetual traveler
concept of basing aspects of one's life in different countries
Mauritius Leaks
Tax haven leak in July 2019
European Union tax haven blacklist
European Commission tool against tax avoidance
Inter-American Center of Tax Administrations
organization
Ugland House
headquarters of Maples and Calder
Dubai Unlocked
investigative journalism project
cross-border leasing
leasing arrangement where lessor and lessee are situated in different countries