| 000 -LEADER | |
|---|---|
| fixed length control field | 00944nam a22001457a 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Bouvatier, V., Capelle-Blancard, G. and Delatte, A. L. |
| 245 ## - TITLE STATEMENT | |
| Title | Banks in Tax Havens: First Evidence based on Country-by-Country Reporting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Brussels |
| Name of publisher | European Commission |
| Year of publication | 2017 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 65p. |
| 490 ## - SERIES STATEMENT | |
| Series statement | CEPII Working Paper |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This paper provides a quantitative assessment of the importance of tax havens in international banking activity, and average effect of being a tax haven is an extra presence of foreign affiliates by 168%. The paper notes that EU banks, the main tax havens are located within Europe. Lenient regulatory environment attract extra commercial presence. It estimates that the tax savings for EU banks is between Euros 1 billion and Euros 3.6 billion |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Banking Secrecy, Tax Evasions and Havens |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Banks_in_Tax_Havenswp2017-16.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.