Transparency: As An Instrument To Combat With Tax Havens A Study On The OECD-BEPS Action 5 (2015 Final Report)"

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2017
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Abstract
Apart from the problem of use of the tax havens in the financing of international crimes, the non-taxation of high amounts of funds brings some other problems such as reduction of the budget revenues of the states and the restriction of public expenditures. Therefore, the "tax havens" has become serious and current problem that needs to be resolved for the world economy. The Organisation for Economic Co-operation and Development (OECD) published a report in 1998 and declared a war against harmful tax competition. This report was the first wave of fighting against harmful tax competition. However, the proliferation of tax havens led to exist a new wave -especially after the global financial crisis- in combat with tax havens. This second wave was named "transparency" by OECD. The "transparency" revealed in OECD Base Erosion Profit Shifting -5 Action (2015 final report), which can be used as an instrument in fighting against tax havens, has be examined in the study.
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camurcu2017transparencyinternational Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ÇAMURCU, Zeynep Nihan;
Journal international journal of public finance
Year 2017
DOI
DOI not found
URL
http://dergipark.gov.tr/download/article-file/401507
Keywords
business economics as a science finance social sciences economic theory. demography social pathology. social and public welfare. criminology law economic growth, development, planning law in general. comparative and uniform law. jurisprudence public finance

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