The history, evolution and future of tax havens
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Title
The history, evolution and future of tax havensAuthor (s)
Tutor/Supervisor; University.Department
Dolz Benlliure, GregoriDate
2017-07-17Publisher
Universitat Jaume IAbstract
Since the very early 20th century tax havens have played a very important role in global economy. Corporations and individuals have always seeked their services in order to avoid tax. Tax havens as such have always ... [+]
Since the very early 20th century tax havens have played a very important role in global economy. Corporations and individuals have always seeked their services in order to avoid tax. Tax havens as such have always existed but it has been in the last century when they have developed a more financial approach to the services they provide. Offshore banking, secrecy, neutral taxation and ease of investment is amongst them.
The purpose of this paper is to analyse and focus on the history of tax havens, its characteristics and how they have been able to become so powerful and influential in today‘s world. As much as there have been efforts to eradicate them, external support and backing has allowed them to keep expanding and keep performing their services. Lobbying, government support and economic influence are factors that will be explored to understand the resistance of tax havens. [-]
Subject
Description
Treball Final de Grau. Codi: FC1049. Curs acadèmic: 2016/2017
Type
info:eu-repo/semantics/bachelorThesisRights
info:eu-repo/semantics/openAccess
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