Titre : |
At a Time when the International Community is Intensifying its Fight for more Transparency and Control in Tax Havens, is Delaware becoming a Global Tax Haven? |
Type de document : |
Mémoire |
Auteurs : |
Alix LENG |
Année de publication : |
2018 |
Importance : |
35 p. |
Note générale : |
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Langues : |
Anglais (eng) |
Mots-clés : |
Management PARADIS FISCAL ; ETATS-UNIS D'AMERIQUE
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Résumé : |
The pressure is intensifying on the world of tax havens due to a growing common political will to draw a legal and judicial framework to put an end to the financial and banking opacity, and to put an end to tax practices that are sometimes described as aggressive, harmful or unfair. Scholars are beginning to express the idea of a move towards the end of the tax havens world. However, one country is doing particularly well: the United States. Does the hegemony of the world's leading power play a role? Certainly. Beyond the non-automatic exchange of information enjoyed by the United States, the country hosts Delaware, considered as one of the first territories to have presented the attributes of a tax haven. While it is true that the Delaware’s tax rates do not seem to make it a lowtax jurisdiction, there are several conditions of exemption that suggest that Delaware is a domestic tax haven. Besides, Delaware saw its main competing financial centres collapse little by little after the 2008 crisis, deprived of their major competitive advantage: bank secrecy. Moreover, with the intensification of international pressure on European and exotic tax havens, it is legitimate to wonder if the United States is becoming the last bastion of the declining tax havens world? This brings us to the key question of this seminar paper: at a time when the international community is intensifying its fight for more transparency and control in tax havens, is Delaware becoming a global tax haven? |
Programme : |
PGE-Rouen |
Spécialisation : |
Marketing |
Permalink : |
https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=485359 |
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