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Are international deposits tax-driven · Study

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ArticleAre international deposits tax-driven

Harry Huizinga2003

OA

Articlegreen2003

Are international deposits tax-driven

Harry Huizinga · Gaëtan Nicodème

115 citations·0/0 files stored·Journal of Public Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

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References

1997Legal Determinants of External Finance 1999Tax Evasion, Tax Competition and the Gains From Nondiscrimination: the Case of Interest Taxation in Europe

Cited by

2002A European VAT on financial services?2015Graphical Network Models for International Financial Flows 2014Tax evasion and Swiss bank deposits 2019Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)2006Foreign ownership and corporate income taxation: An empirical evaluation 2019Tax evasion in new disguise? Examining tax havens' international bank deposits 2018Cross-Border Tax Evasion after the Common Reporting Standard: Game Over?2006Information Sharing and International Taxation: A Primer

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Details

Year2003

Typearticle

Published2003-09-12

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations115

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/s0047-2727(03)00058-6

openalex_workW1563559005

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