corporate inversions, since the first inversion in 1982, to the most recent inversion in 2016: ===Tax Justice Network Corporate Tax Haven Index=== The Corporate Tax Haven Index (CTHI), first published by the Tax Justice Network in 2019, ranks 64 jurisdictions based on a qualitative and quantitative methodology.
However, when the EU fined Apple in 2016, Ireland's largest company, €13 billion in Irish back taxes (the largest tax fine in corporate history), the EU discovered that Apple's effective tax rate in Ireland was circa 0.005% for the 2004-2014 period. Experts in the Tax Justice Network confirmed that Ireland's effective corporate tax rate was not 12.5%, but closer to the BEA calculation.
It is common to see the media, and elected representatives, of a modern corporate tax haven ask the question, "Are we a tax haven ?" For example, when it was shown in 2014, prompted by an October 2013 Bloomberg piece, that the effective tax rate of U.S.
Fortune 500 controlled subsidiaries in 2013.
It is common to see the media, and elected representatives, of a modern corporate tax haven ask the question, "Are we a tax haven ?" For example, when it was shown in 2014, prompted by an October 2013 Bloomberg piece, that the effective tax rate of U.S.
Ireland's 2015 leprechaun economics GDP, Luxembourg's 70% GNI to GDP ratio, most of the ten major tax havens are in the top 15 GDP-per-capita proxy tax haven list).
However, when the EU fined Apple in 2016, Ireland's largest company, €13 billion in Irish back taxes (the largest tax fine in corporate history), the EU discovered that Apple's effective tax rate in Ireland was circa 0.005% for the 2004-2014 period. Experts in the Tax Justice Network confirmed that Ireland's effective corporate tax rate was not 12.5%, but closer to the BEA calculation.
Contains all of Zucman's list, but with Mauritius and Panama added as well. Percentage of Fortune 500 companies with subsidiaries in the jurisdiction, 2016: The second Institute on Taxation and Economic Policy list (Figure 4, page 16), is based on the reported profits of U.S.
Identical list to Zucman's list but with the Caribbean broken out into individual jurisdictions (the Caymans, Bermuda, Bahamas and the BVI). Size of profits routed by Fortune 500 companies via subsidiaries in the jurisdiction, 2016: ===Oxfam Corporate tax havens=== The Oxfam list is based on a qualitative and quantitative data in 2016.
very loose controls but not used to the same scale as other jurisdictions). Oxfam ranking of global corporate tax havens, 2016: ===Bloomberg Corporate tax inversions=== A simple but effective proxy are the destinations to where U.S.
corporate inversions, since the first inversion in 1982, to the most recent inversion in 2016: ===Tax Justice Network Corporate Tax Haven Index=== The Corporate Tax Haven Index (CTHI), first published by the Tax Justice Network in 2019, ranks 64 jurisdictions based on a qualitative and quantitative methodology.
corporate inversions, since the first inversion in 1982, to the most recent inversion in 2016: ===Tax Justice Network Corporate Tax Haven Index=== The Corporate Tax Haven Index (CTHI), first published by the Tax Justice Network in 2019, ranks 64 jurisdictions based on a qualitative and quantitative methodology.
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