China (CN)

Jurisdiction Overview

References

 
FATF 2007
Financial Action Task Force 2007: Third Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism - People's Republic of China, Paris, in: http://www.fatf-gafi.org/media/fatf/documents/reports/mer/MER%20China%20full.pdf; 3.12.2014.
http://www.fatf-gafi.org/media/fatf/documents/reports/mer/MER%20China%20full.pdf
 
GF 2013
Global Forum on Transparency and Exchange of Information for Tax Purposes 2013: Peer Review Report –Combined: Phase 1+ Phase 2, incorporating Phase 2 Ratings- People's Republic of China, Paris, in: http://www.eoi-tax.org/jurisdictions/CN#latest; 8.5.2019
http://www.eoi-tax.org/jurisdictions/CN#latest
 
IMF BCP 2012
International Monetary Fund 2012: China: Detailed Assessment of Observance of Basel Core Principles for Banking Supervision (Financial Sector Assessment Program; IMF Country Report No. 12/78), Washington, DC, in: https://www.imf.org/external/pubs/ft/scr/2012/cr1278.pdf; 15/10/2015
https://www.imf.org/external/pubs/ft/scr/2012/cr1278.pdf
 
IMF IOSCO 2012
International Monetary Fund 2012: China: Financial Sector Assessment Program—Detailed Assessment of Implementation of IOSCO Objectives and Principles of Securities Regulation (Financial Sector Assessment Program; IMF Country Report No. 12/80), Washington, DC, in: https://www.imf.org/external/pubs/ft/scr/2012/cr1280.pdf; 15/10/2015.
https://www.imf.org/external/pubs/ft/scr/2012/cr1280.pdf
 
IMF IAIS 2012
International Monetary Fund 2012: China: Financial Sector Assessment Program: Detailed Assessment Report: IAIS Insurance Core Principles (IMF Country Report No. 12/79), Washington, DC, in: https://www.imf.org/external/pubs/ft/scr/2012/cr1279.pdf; 15/10/2015.
https://www.imf.org/external/pubs/ft/scr/2012/cr1279.pdf
 
IBFD 2017b
S. (Shiqi) Ma, China (People's Rep.) - Corporate Taxation, Country Analyses IBFD (accessed 29 May 2017).
http://www.ibfd.org/IBFD-Tax-Portal/About-Tax-Research-Platform
 
IBFD 2017a
S. (Shiqi) Ma, China (People's Rep.) - Individual Taxation, Country Analyses IBFD (accessed 29 May 2017).
http://www.ibfd.org/IBFD-Tax-Portal/About-Tax-Research-Platform
 
IBFD 2019b
S. (Shiqi) Ma, China (People's Rep.) - Corporate Taxation sec. 1., Country Analyses IBFD (accessed 11 Mar. 2019).
https://online.ibfd.org/document/cta_cn
 
GF 2013
Global Forum on Transparency and Exchange of Information for Tax Purposes 2013: Peer Review Report –Combined: Phase 1+ Phase 2, incorporating Phase 2 Ratings- People's Republic of China, Paris, in: http://www.eoi-tax.org/jurisdictions/CN#latest; 8.5.2019
http://www.eoi-tax.org/jurisdictions/CN#latest
 
Global Witness 2013
Transparency Matters: Disclosure of payments to governments by Chinese extractive companies
https://site-media.globalwitness.org/archive/files/library/transparency_matters_lr.pdf
 
UNEP, PRI, Syntao, UK Pact 2019
ESG data in China: Recommendations for primary ESG indicators
https://www.unpri.org/download?ac=6500
 
IBFD 2019b
S. (Shiqi) Ma, China (People's Rep.) - Corporate Taxation, Country Analyses IBFD (accessed 13 Aug. 2019).
https://research.ibfd.org/#/doc?url=/document/cta_cn_chaphead
 
IBFD 2019a
S. (Shiqi) Ma, China (People's Rep.) - Individual Taxation sec. 1., Country Tax Guides IBFD (accessed 19 Sep. 2019).
https://research.ibfd.org/#/doc?url=/document/ita_cn_s_1.

General References

OECD 2017
OECD 2017: Tax Administration 2017 (Tax Administration), in: http://www.oecd-ilibrary.org/taxation/tax-administration-2017_tax_admin-2017-en; 5.10.2017.
http://www.oecd-ilibrary.org/taxation/tax-administration-2017_tax_admin-2017-en
 
ESMA 2017
European Securities and Markets Authority (ESMA) 2017: Questions and Answers. Implementation of the Regulation (EU) No 648/2012 on OTC derivatives, central counterparties and trade repositories (EMIR), in: https://www.esma.europa.eu/sites/default/files/library/esma70-1861941480-52_qa_on_emir_implementation.pdf; 5.10.2017.
https://www.esma.europa.eu/sites/default/files/library/esma70-1861941480-52_qa_on_emir_implementation.pdf
 
INCSR 2016
United States Department of State 2016: Money Laundering and Financial Crimes Country Database, in: https://www.state.gov/documents/organization/258726.pdf; 13/10/2017.
https://www.state.gov/documents/organization/258726.pdf
 
van de Velde 2015
Van de Velde, Elly 2015: ‘Tax rulings’ in the EU Member States (ECON Committee EU Parliament), Brussels, in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 20.10.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Tax ruings 2015
European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Statistics on APAs
European Commission, 'Eu Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017.
https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf
 
Schlotterbeck 2017
Schlotterbeck, Stephane 2017: Tax Administration Reforms in the Caribbean: Challenges, Achievements, and Next Steps (IMF Working Paper), Washington, DC, in: https://www.imf.org/~/media/Files/Publications/WP/2017/wp1788.ashx; 13.11.2017.
https://www.imf.org/~/media/Files/Publications/WP/2017/wp1788.ashx
 
IDB 2013
Inter-American Development Bank 2013: State of the Tax Administration in Latin America: 2006-2010, in: https://publications.iadb.org/bitstream/handle/11319/3506/State%20of%20the%20TA%20in%20LATAM%202006-2010.pdf?sequence=7&isAllowed=y; 14.11.2017.
https://publications.iadb.org/bitstream/handle/11319/3506/State%20of%20the%20TA%20in%20LATAM%202006-2010.pdf?sequence=7&isAllowed=y
 
OECD 2015
OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 9.11.2017.
http://dx.doi.org/10.1787/9789264241442-en
 
OECD 2016
OECD 2016: Co-operative Tax Compliance: Building Better Tax Control Frameworks, OECD Publishing, Paris in http://dx.doi.org/10.1787/9789264253384-en; 14.11.2017.
http://dx.doi.org/10.1787/9789264253384-en
 
Christians 2017
Christians, Allison 2017: Buying in: Residence and Citizenship by Investment (SSRN Scholarly Paper ID 3043325), Rochester, NY, in: https://papers.ssrn.com/abstract=3043325; 27.9.2017. Updated data kindly provided by Prof. Christians as of 26 September 2017.
https:// https://papers.ssrn.com/abstract=3043325
 
Murphy/Stausholm 2017
Murphy, Richard/ Saila Naomi, Stausholm, 2017: The Big Four- A Study of Opacity,in http://www.taxresearch.org.uk/Documents/GUENGLBigFourWeb.pdf; 14.1.2018.
http://www.taxresearch.org.uk/Documents/GUENGLBigFourWeb.pdf
 
OECD CBCR 2018
OECD, Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 1), 2018 [accessed 26 February 2019].
http://www.oecd.org/tax/beps/country-by-country-reporting-compilation-of-peer-review-reports-phase-1-9789264300057-en.htm
 
OECD HTP 2018
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, November 2018 [accessed 5 December 2018]
http://www.oecd.org/tax/beps/update-harmful-tax-practices-2017-progress-report-on-preferential-regimes.pdf
 
OECD HTP 2017
OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 16 August 2018].
https://www.oecd-ilibrary.org/docserver/9789264283954-en.pdf?expires=1552646945&id=id&accname=guest&checksum=1BBBD8ADA0C26C68577E6E1785F18939
 
EU Code of Conduct 2018
Council of the European Union, ‘Code of Conduct Group (Business Taxation): Overview of the Preferential Tax Regimes Examined by the Code of Conduct Group (Business Taxation) since Its Creation in March 1998’, 2018 [accessed 25 March 2019].
http://data.consilium.europa.eu/doc/document/ST-9639-2018-REV-2/en/pdf
 
PWC 2019a
PricewaterhouseCoopers (PWC), ‘Worldwide Tax Summaries Online’ [accessed 8 March 2019].
http://taxsummaries.pwc.com/ID/tax-summaries-home
 
Deloitte 2019a
Deloitte, International Tax Highlights .
https://dits.deloitte.com/#TaxGuides
 
IE 2018
Invest Europe and KPMG, Tax Benchmark Study 2018 : Defining Tax Environments for the Private Equity and Venture Capital Industry, June 2018 [accessed 8 March 2019].
https://www.investeurope.eu/media/722513/ie_tax-benchmark-study-2018.pdf
 
PWC 2017
PricewaterhouseCoopers (PWC), Compare and Contrast, Worldwide Real Estate Investment Trust (REIT) Regimes, July 2017 [accessed 12 March 2019].
https://www.pwc.com/gx/en/asset-management/assets/pdf/worldwide-reit-regimes-2017.pdf
 
Deloitte 2018b
Deloitte, Guide to Fiscal Information, Key Economies in Africa 2018, 2018 [accessed 12 March 2019].
https://www2.deloitte.com/content/dam/Deloitte/za/Documents/tax/za_Key_Fiscal_Guide_2018_17518.pdf
 
OECD HTP 2019
OECD, Harmful Tax Practices – Peer Review Results on Preferential Regimes, January 2019 [accessed 15 March 2019]
https://www.oecd-ilibrary.org/docserver/9789264311480-en.pdf?expires=1552647116&id=id&accname=guest&checksum=5B4AAC63CBA1BFA9ED4E9B5A6F3AA591
 
ZEW 2017
Christoph Spengel and others, Effective Tax Levels Using the Devereux/Grifith Methodology- Project for the EU Commission TAXUD/2013/CC/120, Final Report 2017. (January 2018) [accessed 27 December 2018].
https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2017_effective_tax_levels_en.pdf
 
IMF 2018
Shafik Hebous, and Alexander Klemm, ‘A Destination-Based Allowance for Corporate Equity’, IMF Working Paper WP/18/239, 2018 [accessed 25 March 2019]
https://www.imf.org/en/Publications/WP/Issues/2018/11/08/A-Destination-Based-Allowance-for-Corporate-Equity-46314
 
IMF 2014
Jennifer Blouin and others, ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, IMF Working Paper WP/14/12, 2014 [accessed 28 March 2019].
https://www.imf.org/external/pubs/ft/wp/2014/wp1412.pdf
 
OECD IntD 2015
OECD, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project (2015) [accessed 21 August 2018].
http://www.oecd-ilibrary.org/taxation/limiting-base-erosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-final-report_9789264241176-en
 
European Commission 2018
European Commission, ‘Commission Notice — Measures Considered Equally Effective to Article 4 of the Anti-Tax Avoidance Directive 2018/C 441/01’, Official Journal of the European Union, 2018 [accessed 29 March 2019].
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2018:441:FULL&from=EN
 
OECD UTR 2018
OECD, Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 1 April 2019].
https://www.oecd-ilibrary.org/docserver/9789264309586-en.pdf?expires=1554029773&id=id&accname=guest&checksum=73DAF860CADE48BFAD8F2B212CC46C64
 
OECD 2015
OECD 2015: Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, in: http://dx.doi.org/10.1787/9789264241442-en; 1.4.2019.
https://www.oecd-ilibrary.org/docserver/9789264241442-en.pdf?expires=1554133925&id=id&accname=guest&checksum=F5DB4F150999EBE3AA67602FA0A7157A
 
EU Tax Rulings 2015
European Parliament, 'Tax rulings' in the EU Member States- study for the ECON Committee, (2015), in: http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf; 8.11.2017.
http://www.europarl.europa.eu/RegData/etudes/IDAN/2015/563447/IPOL_IDA(2015)563447_EN.pdf
 
EU Statistics on APAs 2016
European Commission, 'EU Joint Transfer Pricing Forum - Statistics on APAs in the EU at the End of 2015' (2016), in: https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf; 8.11.2017.
https://ec.europa.eu/taxation_customs/sites/taxation/files/jtpf0152016enapa.pdf
 
TJN-Survey 2015
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf
 
TJN-Survey 2017
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
https:// https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
 
TJN-Survey 2017
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2017. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-MoF.pdf; https://www.financialsecrecyindex.com/PDF/FSI2018-Questionnaire-FIU.pdf
 
OECD Stats 2019a
OECD Stats, ‘Statutory Corporate Income Tax Rate’, 2019 [accessed 5 April 2019
https://stats.oecd.org/Index.aspx?DataSetCode=CTS_CIT
 
OECD Stats 2018a
OECD Stats, ‘Statutory Corporate Tax Rate Explanatory Annex for Non-OECD Jurisdictions’, 2018 [accessed 5 April 2019]
http://www.oecd.org/tax/tax-policy/explanatory-annex-non-oecd-statutory-cit-rates.pdf
 
OECD Stats 2018b
OECD Stats, ‘OECD Tax Database: Explanatory Annex. Part II: Taxation of Corporate and Capital Income’, 2018 [accessed 5 April 2019]
http://www.oecd.org/ctp/tax-policy/corporate-and-capital-income-tax-explanatory-annex.pdf
 
Hanappi 2018
Tibor Hanappi, Loss Carryover Provisions, 22 February 2018 [accessed 30 April 2019].
https://www.oecd-ilibrary.org/taxation/loss-carryover-provisions_bfbcd0db-en
 
Ireland’s Corporation Tax Roadmap
Government of Ireland- Department of Finance, Ireland’s Corporation Tax Roadmap- Incorporating Implementation of the Anti-Tax Avoidance Directives and Recommendations of the Coffey Review, September 2018 [accessed 1 May 2019].
https://assets.gov.ie/4158/101218132506-74b4db520e844588b3d116067cec9784.pdf
 
Meinzer and Trautvetter 2018
Accounting (f)or Tax: The Global Battle for Corporate Transparency
https://www.taxjustice.net/wp-content/uploads/2018/04/MeinzerTrautvetter2018-AccountingTaxCBCR.pdf
 
Freymeyer 2019
Trending Toward Transparency: The Rise of Public Country-by-Country Reporting
https://thefactcoalition.org/wp-content/uploads/2019/04/Trending-Toward-Transparency-April-2019-FINAL.pdf
 
OECD UTR 2018
OECD, Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings, OECD/G20 Base Erosion and Profit Shifting Project (2017) [accessed 1 April 2019].
https://www.oecd-ilibrary.org/docserver/9789264309586-en.pdf?expires=1554029773&id=id&accname=guest&checksum=73DAF860CADE48BFAD8F2B212CC46C64
 
OECD HTP 2019
OECD, Harmful Tax Practices –Peer Review Results, Inclusive Framework on BEPS: Action 5, Update (as of July 2019), available at: https://www.oecd.org/tax/beps/harmful-tax-practices-peer-review-results-on-preferential-regimes.pdf; 18.9.2019.
https://www.oecd.org/tax/beps/harmful-tax-practices-peer-review-results-on-preferential-regimes.pdf
 
Asian Development Bank 2018
Asian Development Bank, A Comparative Analysis of Tax Administration in Asia and the Pacific (Manila, Philippines, August 2018) [accessed 11 September 2019]
https://www.adb.org/publications/comparative-analysis-tax-administration-asia-pacific
 
Scherrer and Thirion 2018
Scherrer, Amandine, and Elodie Thirion, Citizenship by Investment (CBI) and Residency by Investment (RBI) Schemes in the EU: State of Play, Issues and Impacts., 2018 [accessed 30 September 2019]
http://publications.europa.eu/publication/manifestation_identifier/PUB_QA0418875ENN
 
TJN-Survey 2019
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2019. The questionnaire sent out to the Ministries of Finance and National Audit Offices can be viewed here (pdf): https://www.financialsecrecyindex.com/PDF/FSI2020_Questionnaire-MOF-NAO.xlsx; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: https://www.financialsecrecyindex.com/PDF/FSI2020_Questionnaire-FIU.xlsx.
https://www.financialsecrecyindex.com/PDF/FSI2020_Questionnaire-MOF-NAO.xlsx; https://www.financialsecrecyindex.com/PDF/FSI2020_Questionnaire-FIU.xlsx
 
UNDP / HDR 2016
United Nations Development Programme 2016: Human Development for everyone, in: http://hdr.undp.org/sites/default/files/2016_human_development_report.pdf; 2.1.2020.
http://hdr.undp.org/sites/default/files/2016_human_development_report.pdf
 
OECD CBCR 2019
OECD (2019), Guidance on the Implementation of Country-by-Country Reporting – BEPS Action 13, OECD, Paris. www.oecd.org/tax/guidance-on-the-implementation-of-country-by-country-reporting-beps-action13.pdf; 2.1.2020.
https://www.oecd.org/tax/guidance-on-the-implementation-of-country-by-country-reporting-beps-action13.pdf
 
Palan/Murphy/Chavagneux 2010
Palan, Ronen/Murphy, Richard/Chavagneux, Christian 2010: Tax Havens. How Globalization Really Works, London.
 
INCSR 2009
United States Department of State 2009: Volume II Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/120055.pdf; 10.10.2012.
http://www.state.gov/documents/organization/120055.pdf
 
EU Database
European Union "Taxes in Europe" Database; http://ec.europa.eu/taxation_customs/taxation/gen_info/info_docs/tax_inventory/index_en.htm; 23.10.2008.
http://ec.europa.eu/taxation_customs/taxation/gen_info/info_docs/tax_inventory/index_en.htm
 
EUC 2008
European Commission / Taxation and Customs Union 2008: Report from the Commission to the Council in accordance with Article 18 of Council Directive 2003/48 on taxation of savings, Brussels, in: http://ec.europa.eu/taxation_customs/resources/documents/taxation/personal_tax/savings_tax/savings_directive_review/pres_savingsreport.pdf; 17.9.2008.
http://ec.europa.eu/taxation_customs/resources/documents/taxation/personal_tax/savings_tax/savings_directive_review/pres_savingsreport.pdf
 
FATF 2000
Financial Action Task Force 2000: Report on Non-Cooperative Countries and Territories, Paris, in: http://www.fatf-gafi.org/dataoecd/57/22/33921735.pdf; 4.6.2009.
https://httSp://www.fatf-gafi.org/dataoecd/57/22/33921735.pdf
 
FATF 2002
Financial Action Task Force 2002: Review to Identify Non-Cooperative Countries or Territories: Increasing the World-Wide Effectiveness of Anti-Money Laundering Measures, Paris, in: http://www.fatf-gafi.org/media/fatf/documents/reports/2001%202002%20NCCT%20ENG.pdf; 1.11.2013.
http://www.fatf-gafi.org/media/fatf/documents/reports/2001%202002%20NCCT%20ENG.pdf
 
FSF 2000
Financial Stability Forum 2000: Report of the Working Group on Offshore Centres in: http://www.financialstabilityboard.org/publications/r_0004b.pdf?noframes=1; 4.6.2009.
http://www.financialstabilityboard.org/publications/r_0004b.pdf?noframes=1
 
Hines / Rice 1994
Hines, James R./Rice, Eric M. 1994: Fiscal Paradise: Foreign Tax Havens and American Business, in: Quarterly Journal of Economics 109: 1, 149-182.
 
IMF 2000
International Monetary Fund 2000: Offshore Financial Centers - IMF Background Paper, Washington, DC, in: http://www.imf.org/external/np/mae/oshore/2000/eng/back.htm; 4.6.2009.
http://www.imf.org/external/np/mae/oshore/2000/eng/back.htm
 
IMF 2008y
International Monetary Fund 2008: Offshore Financial Centers. Report on the Assessment Program and Proposal for Integration with the Financial Sector Assessment Program. Supplementary Information, Washington, DC, in: http://www.imf.org/external/np/pp/eng/2008/050808a.pdf; 18.11.2008.
http://www.imf.org/external/np/pp/eng/2008/050808a.pdf
 
INCSR 2008
United States Department of State 2008: International Narcotics Control Strategy Report. Volume II. Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/102588.pdf; 4.9.2009.
http://www.state.gov/documents/organization/102588.pdf
 
International Bureau of Fiscal Documentation 1977
International Bureau of Fiscal Documentation 1977, quoted in: Irish, Charles R., 1982: Tax Havens, in: Vanderbilt Journal of Transnational Law 15: 3, 449-510.
 
Irish 1982
Irish, Charles R. 1982: Tax Havens, in: Vanderbilt Journal of Transnational Law 15: 3, 449-510.
 
Levin 2007
Levin, Carl 2007: A Bill to Restrict the Use of Offshore Tax Havens and Abusive Tax Shelters to Inappropriately Avoid Federal Taxation, and for Other Purposes (Law Proposal, US Senate, 1st Session, 110th Congress, 17.2.2007, S.681; "Stop Tax Haven Abuse Act"), Washington, DC, in: http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=110_cong_bills&docid=f:s681is.txt.pdf; 17.1.2008
 
NAO 2007
National Audit Office 2007: Managing risk in the Overseas Territories, London, in: http://www.nao.org.uk/wp-content/uploads/2007/11/07084.pdf; 1.11.2013.
http://www.nao.org.uk/wp-content/uploads/2007/11/07084.pdf
 
OECD 2000
Organisation for Economic Co-Operation and Development 2000: Towards Global Tax Co-operation: Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs: Progress in Identifying and Eliminating Harmful Tax Practices, Paris, in: http://www.oecd.org/tax/transparency/44430257.pdf; 31.10.2013.
http://www.oecd.org/tax/transparency/44430257.pdf
 
OECD 2007
Organisation for Economic Co-Operation and Development 2007: Tax Co-operation. Towards a Level Playing Field, Paris, in: Organisation for Economic Co-Operation and Development 2007: Tax Co-operation. Towards a Level Playing Field, Paris; 1.11.2013.
https://Organisation for Economic Co-Operation and Development 2007: Tax Co-operation. Towards a Level Playing Field, Paris.
 
OECD 2007b
Organisation for Economic Co-Operation and Development 2007: Improving Access to Bank Information for Tax Purposes. The 2007 Progress Report, Paris, in: http://www.oecd.org/ctp/exchange-of-tax-information/39327984.pdf; 1.11.2013.
http://www.oecd.org/ctp/exchange-of-tax-information/39327984.pdf
 
OECD 2008
Organisation for Economic Co-Operation and Development 2008: Tax Co-operation. Towards a Level Playing Field, Paris, in: http://www.oecd.org/tax/transparency/44430326.pdf; 1.11.2013.
http://www.oecd.org/tax/transparency/44430326.pdf
 
Sharman 2006
Sharman, Jason Campbell 2006: Havens in a Storm. The Struggle for Global Tax Regulation, London.
 
Thielemann 2002
Thielemann, Ulrich 2002: Grundsätze fairen Steuerwettbewerbs - Ein wirtschaftsethisches Plädoyer für einen Steuerleistungswettbewerb, in: Britzelmaier, Bernd/Geberl, Stephan/Kaufmann, Hans-Rüdiger/Menichetti, Marco (Eds.): Regulierung oder Deregulierung der Finanzmärkte, Heidelberg, 113-132.
 
TJN 2005
Tax Justice Network 2005: Tax us if you can. The true story of a global failure, London, in: www.taxjustice.net/cms/upload/pdf/tuiyc_-_eng_-_web_file.pdf; 5.5.2009.
https://www.taxjustice.net/cms/upload/pdf/tuiyc_-_eng_-_web_file.pdf
 
TJN-UK 2008
Tax Justice Network UK 2008: Tax Havens Creating Turmoil. Evidence submitted to the Treasury Committee of the House of Commons by the Tax Justice Network UK, Chesham, in: http://www.taxresearch.org.uk/Documents/CreatingTurmoil.pdf; 30.6.2008.
http://www.taxresearch.org.uk/Documents/CreatingTurmoil.pdf
 
TJN-Survey 2009
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2009.
 
UNDP / HDR 2007/2008
United Nations Development Programme 2007: Human Development Report 2007/2008. Indicator Tables HDR 2007/2008, New York, NY, in: http://hdr.undp.org/en/media/HDR_20072008_Tables.pdf; 4.9.2009.
http://hdr.undp.org/en/media/HDR_20072008_Tables.pdf
 
Zoromé 2007
Zoromé, Ahmed 2007: Concept of Offshore Financial Centers: In Search of an Operational Definition (IMF Working Paper), Washington D.C., in: http://www.imf.org/external/pubs/ft/wp/2007/wp0787.pdf; 26.9.2011.
http://www.imf.org/external/pubs/ft/wp/2007/wp0787.pdf
 
OECD 2009
Organization for Economic Co-Operation and Development 2009: Tax Co-operatio. Towards a Level Playing Field. 2009, Paris, in: http://www.oecd.org/tax/transparency/44429779.pdf; 1.11.2013.
http://www.oecd.org/tax/transparency/44429779.pdf
 
Picciotto 1992
Picciotto, Sol 1992: International Business Taxation. A Study in the Internationalization of Business Regulation, London.
 
OECD 2009b
Organisation for Economic Co-Operation and Development 2009: Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2008) (28 January 2009), Paris, in: http://www.oecd.org/ctp/administration/CIS-2008.pdf; 1.11.2013.
http://www.oecd.org/ctp/administration/CIS-2008.pdf
 
INCSR 2012
United States Department of State 2012: International Narcotics Control Strategy Report. Volume II Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/185866.pdf; 31.10.2012.
http://www.state.gov/documents/organization/185866.pdf
 
Adim 2017
Adim, Leila. "Between Benefit and Abuse: Immigrant Investment Programs." . Louis ULJ 62 (2017): 121. [accessed 23 October 2019]
https://heinonline.org/HOL/LandingPage?handle=hein.journals/stlulj62&div=11&id=&page=
 
OM 2012
Offshore-Manual 2012: The Offshore Manual & Directory, Copenhagen, in: http://www.offshore-manual.com/; 6.12.2012.
 
UNDP / HDR 2011
United Nations Development Programme 2011: Human Development Report 2011. Sustainability and Equity: A Better Future for All, New York, NY, in: hdr.undp.org/en/media/HDR_2011_EN_Complete.pdf; 10.12.2012.
http://hdr.undp.org/en/media/HDR_2011_EN_Complete.pdf
 
Harari/Meinzer/Murphy 2012
Harari, Moran/Meinzer, Markus/Murphy, Richard 2012: Key Data Report. Financial Secrecy, Banks and the Big 4 Firms of Accountants, in: www.taxjustice.net/cms/upload/pdf/FSI2012_BanksBig4.pdf; 18.12.2012.
https://www.taxjustice.net/cms/upload/pdf/FSI2012_BanksBig4.pdf
 
UNDP / HDR 2010
United Nations Development Programme 2010: Human Development Report 2010. The Real Wealth of Nations: Pathways to Human Development, New York, NY, in: http://hdr.undp.org/en/media/HDR_2010_EN_Complete_reprint.pdf; 2.8.2011.
http://hdr.undp.org/en/media/HDR_2010_EN_Complete_reprint.pdf
 
INCSR 2010
United States Department of State 2010: Money Laundering and Financial Crimes Country Database, Washington, DC, in: http://www.state.gov/documents/organization/141643.pdf; 7.9.2010.
http://www.state.gov/documents/organization/141643.pdf
 
Shaxson 2011
Shaxson, Nicholas 2011: Treasure Islands.Tax Havens and the Men Who Stole the World, London.
 
IBFD 2013
International Bureau of Fiscal Documentation - Tax Research Platform, including Country Surveys, Country Key Features and Withholding Rates Tables, in: http://www.ibfd.org/IBFD-Tax-Portal/About-Tax-Research-Platform; 08.05.2013.
http://www.ibfd.org/IBFD-Tax-Portal/About-Tax-Research-Platform
 
TJN-Survey 2011
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2011.
http://www.financialsecrecyindex.com/Archive2011/Notes%20and%20Reports/FSI_JurisdictionQuestionnaire_MoF_22.9.2010_FINAL.pdf; http://www.financialsecrecyindex.com/Archive2011/Notes%20and%20Reports/FSI_Jurisdiction%20Questionnaire_FIU_20.9.2010_FINAL.pdf
 
ILO 2008
International Labour Office 2008: Yearbook of Labour Statistics 2008 Time Series, Geneva, in: http://laborsta.ilo.org/data_group_E.html; 4.8.2011.
http://laborsta.ilo.org/data_group_E.html
 
OECD 2011
Organisation for Economic Co-Operation and Development 2011: Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series (2010), Paris, in: http://www.oecd.org/ctp/administration/CIS-2010.pdf; 28.10.2013.
http://www.oecd.org/ctp/administration/CIS-2010.pdf
 
OECD 2010
Organisation for Economic Co-Operation and Development 2010: Tax Co-operation 2010. Towards a Level Playing Field. Assessment by the Global Forum on Transparency and Exchange of Information, Paris, in: http://www.oecd.org/tax/exchange-of-tax-information/taxco-operation2010towardsalevelplayingfield-assessmentbytheglobalforumontransparencyandexchangeofinformation.htm; 28.10.2013.
http://www.oecd.org/tax/exchange-of-tax-information/taxco-operation2010towardsalevelplayingfield-assessmentbytheglobalforumontransparencyandexchangeofinformation.htm
 
UN 2003
United Nations Department of Economic & Social Affairs 2003: Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (ST/ESA/PAD/SER.E/37 ), New York, in: http://unpan1.un.org/intradoc/groups/public/documents/un/unpan008579.pdf; 26.5.2011.
http://unpan1.un.org/intradoc/groups/public/documents/un/unpan008579.pdf
 
INCSR 2011
United States Department of State 2011: Money Laundering and Financial Crimes Country Database, Washington, DC, in: http://www.state.gov/documents/organization/164239.pdf; 10.8.2011.
http://www.state.gov/documents/organization/164239.pdf
 
WWTS WHT 2013
PricewaterhouseCoopers 2013: Worldwide Tax Summaries - Withholding Tax, in: http://taxsummaries.pwc.com/uk/taxsummaries/wwts.nsf/; 11.02.2013.
http://taxsummaries.pwc.com/uk/taxsummaries/wwts.nsf/
 
EFC 2011
European Foundation Centre, 2011: Comparative Highlights of Foundation Laws, Brussels, in: http://www.efc.be/publication/comparative-highlights-of-foundation-laws-the-operating-environment-for-foundations-in-europe/; 20/7/2015.
http://www.efc.be/publication/comparative-highlights-of-foundation-laws-the-operating-environment-for-foundations-in-europe/
 
Goldsworth 2011
Goldsworth, John 2011: Private Foundations: Law & Practice, Saffron Walden.
 
Freetham/ Jones 2010
Freetham Nigel/ Jones Grant 2010: Protected Cell Companies. A guide to their implementation and use, London.
http://books.google.com/books?id=QsnBmuFd2moC&pg=PA129&lpg=PA129&dq=protected+cell+companies+belgium&source=bl&ots=-5e-cpE2HN&sig=vF6v0D7K2pj3I6J6pEsBCac5O-A&hl=de&ei=AX1TSsHWONerjAe4pM2VCQ&sa=X&oi=book_result&ct=result&resnum=5
 
INCSR 2013
United States Department of State 2013: International Narcotics Control Strategy Report. Volume II Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/204280.pdf; 13.4.2013.
http://www.state.gov/documents/organization/204280.pdf
 
OECD 2013
Organisation for Economic Co-Operation and Development 2013: Tax Administration 2013. Comparative Information on OECD and Other Advanced and Emerging Economies, Paris, in: http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-administration-2013_9789264200814-en#page1; 21.5.2013.
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-administration-2013_9789264200814-en#page1
 
Meinzer 2012a
Meinzer, Markus 2012: Bank Account Registries in Selected Countries. Lessons for Registries of Trusts and Foundations and for Improving Automatic Tax Information Exchange (Tax Justice Network), London, in: www.taxjustice.net/cms/upload/pdf/BAR2012-TJN-Report.pdf; 17.12.2012.
http://www.taxjustice.net/cms/upload/pdf/BAR2012-TJN-Report.pdf
 
Meinzer 2010
Meinzer, Markus 2010: Policy Paper on Automatic Tax Information Exchange Between Northern and Southern Countries (Tax Justice Network), London, in: http://www.taxjustice.net/cms/upload/pdf/AIE_100926_TJN-Briefing-2.pdf; 23.7.2013.
http://www.taxjustice.net/cms/upload/pdf/AIE_100926_TJN-Briefing-2.pdf
 
INCSR CD 2010
United States Department of State 2010: International Narcotics Control Strategy Report. Money Laundering and Financial Crimes, Country Database, Washington, DC, in: http://www.state.gov/documents/organization/141643.pdf; 9.8.2013.
http://www.state.gov/documents/organization/141643.pdf
 
INCSR CD 2013
United States Department of State 2013: International Narcotics Control Strategy Report. Money Laundering and Financial Crimes, Country Database, Washington, DC, in: http://www.state.gov/documents/organization/211396.pdf; 9.8.2013.
http://www.state.gov/documents/organization/211396.pdf
 
INCSR CD 2012
United States Department of State 2012: International Narcotics Control Strategy Report. Money Laundering and Financial Crimes, Country Database, Washington, DC, in: http://www.state.gov/documents/organization/191510.pdf; 9.8.2013.
http://www.state.gov/documents/organization/191510.pdf
 
TJN-Survey 2013
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2013. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): www.financialsecrecyindex.com/PDF/FSI2013_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: www.financialsecrecyindex.com/PDF/FSI2013_JurisdictionQuestionnaire_FIU.pdf.
https://www.financialsecrecyindex.com/PDF/FSI2013_JurisdictionQuestionnaire_MoF.pdf; www.financialsecrecyindex.com/PDF/FSI2013_JurisdictionQuestionnaire_FIU.pdf
 
FATF 2007
Financial Action Task Force 2007: Annual Report 2006-2007, Paris, in: http://www.fatf-gafi.org/media/fatf/documents/reports/2006%202007%20ENG.pdf; 31.10.2013.
http://www.fatf-gafi.org/media/fatf/documents/reports/2006%202007%20ENG.pdf
 
INCSR 2014
United States Department of State 2014: International Narcotics Control Strategy Report. Volume II Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/222880.pdf; 31.03.2014.
http://www.state.gov/documents/organization/222880.pdf
 
Eurodad 2013
European Network on Debt and Development 2013: Secret stuctures, hidden crimes: Urgent steps to address hidden ownership money laundering and tax evasion from developing countries, Belgium, in: http://eurodad.org/files/pdf/520a3a680437f.pdf; 17.12.2014.
http://eurodad.org/files/pdf/520a3a680437f.pdf
 
INCSR CD 2014
United States Department of State 2014: International Narcotics Control Strategy Report: Money Laundering and Financial Crimes, Country Database, Washington, DC, in: http://www.state.gov/documents/organization/222880.pdf; 21.12.2014.
http://www.state.gov/documents/organization/222880.pdf
 
INCSR CD 2015
United States Department of State 2015: International Narcotics Control Strategy Report. Money Laundering and Financial Crimes, Country Database, Washington, DC, in: http://www.state.gov/documents/organization/239329.pdf; 2.4.2015.
http://www.state.gov/documents/organization/239329.pdf
 
UNDP 2014
United Nations Development Programme 2014: Human Development Reports 2014 - Data, New York, NY, in: hdr.undp.org/sites/default/files/hdr14_statisticaltables.xls; 7.7.2015.
http://hdr.undp.org/sites/default/files/hdr14_statisticaltables.xls
 
INCSR 2015
United States Department of State 2015: International Narcotics Control Strategy Report. Volume II Money Laundering and Financial Crimes, Washington, DC, in: http://www.state.gov/documents/organization/239561.pdf; 20.7.2015.
http://www.state.gov/documents/organization/239561.pdf
 
TPC 2015
Tax Policy Center- Urban institute & Brookings Institution, 2015: Financial Transaction Taxes in Theory and Practice, Washington, in: http://www.brookings.edu/~/media/Research/Files/Papers/2015/07/Financial-Tax-Transactions/FINANCIAL-TRANSACTION-TAXES.pdf?la=en; 20.7.2015
http://www.brookings.edu/~/media/Research/Files/Papers/2015/07/Financial-Tax-Transactions/FINANCIAL-TRANSACTION-TAXES.pdf?la=en
 
UnitAid 2011
UnitAid, 2011:Tax on Financial Transactions - An implementation guide (September 2011), in: http://www.steuer-gegen-armut.org/fileadmin/Dateien/Kampagnen-Seite/Unterstuetzung_Wissenschaft/2012/UNITAID_national_FTT.pdf; 15.10.15
http://www.steuer-gegen-armut.org/fileadmin/Dateien/Kampagnen-Seite/Unterstuetzung_Wissenschaft/2012/UNITAID_national_FTT.pdf
 
TJN-Survey 2015
Survey Conducted by the International Secretariat of the Tax Justice Network in early 2015. The questionnaire sent out to the Ministries of Finance can be viewed here (pdf): http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf; and the questionnaire sent to the Financial Intelligence Units can be downloaded here: http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf
http://www.financialsecrecyindex.com/PDF/FSI2015_JurisdictionQuestionnaire_FIU.pdf; http://www.financialsecrecyindex.com/PDF/FSI%202015_JurisdictionQuestionnaire_MoF.pdf
 
INCSR 2016
United States Department of State 2016: International Narcotics Control Strategy Report, Volume II, Money Laundering and Financial Crimes, Washington, DC, in: www.state.gov/documents/organization/253983.pdf; 19.12.2016.
https://www.state.gov/documents/organization/253983.pdf
 
INCSR CD 2016
United States Department of State 2016: International Narcotics Control Strategy Report, Volume II, Money Laundering and Financial Crimes, Washington, DC, in: https://www.state.gov/documents/organization/258726.pdf; 23.4.2017.
https://www.state.gov/documents/organization/258726.pdf
 
Foster/ Rosenzweig 2010
Foster, Andrew D./Rosenzweig, Mark R. 2010: Microeconomics of technology adoption, in: Annu. Rev. Econ. 2: 1, 395–424.
 
Johannensen / Zucman 2014
Johannesen, Niels/Zucman, Gabriel 2014: The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown, in: American Economic Journal: Economic Policy 6: 1, 65-91.
http://gabriel-zucman.eu/files/JohannesenZucman2014
 
Hines 2010
Hines, J. R. 2010: Treasure Islands, in: Journal of Economic Perspectives 24: 4, 103.
http://repository.law.umich.edu/cgi/viewcontent.cgi?article=1716&context=articles
 
Zucman 2013
Zucman, Gabriel 2013: The Missing Wealth of Nations: Are Europe and the U.S. Net Debtors or Net Creditors?, in: The Quarterly Journal of Economics: 1321-1364.
https://academic.oup.com/qje/article-abstract/128/3/1321/1851017/The-Missing-Wealth-of-Nations-Are-Europe-and-the-U?redirectedFrom=fulltext
 
Gravelle 2015
Gravelle, Jane G. 2015: Tax Havens: International Tax Avoidance and Evasion, in: Congressional Research Service, in: http://digitalcommons.ilr.cornell.edu/key_workplace/1378/; 16.6.2015.
https://fas.org/sgp/crs/misc/R40623.pdf
 
UNCTAD 2015
UNCTAD 2015: World Investment Report 2015 - Reforming International Investment Governance, in: http://unctad.org/en/PublicationsLibrary/wir2015_en.pdf.
http://unctad.org/en/PublicationsLibrary/wir2015_en.pdf
 
IBFD 2017
 
INCSR 2017
United States Department of State 2017: International Narcotics Control Strategy Report. Volume II Money Laundering and Financial Crimes, Washington, DC, in: https://www.state.gov/documents/organization/268024.pdf; 15.6.2017.
https://www.state.gov/documents/organization/268024.pdf
 
INCSR CD 2016
United States Department of State 2016: International Narcotics Control Strategy Report. Money Laundering and Financial Crimes, Country Database, Washington, DC, in: https://www.state.gov/documents/organization/258726.pdf; 24.7.2017.
https://www.state.gov/documents/organization/258726.pdf