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The curious case of tax havens

Shukla, Gaurav and Rote, Nikhil and Saxena, Jya (2016) The curious case of tax havens. Law Review, 36 . pp. 18-37. ISSN 2349-946X

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Tax havens find their origin in early 20th century, since then, till the recent economic crises; tax havens have been less mootable issue in global economic landscape. After experiencing the global slowdown, the international community are much intensively focused on global transparency in tax matters. Identification of tax havens has become a political nepotism due to careful sidelining of the politically less voiced jurisdictions. The extent to which tax havens would be agreeing to comply with internationally acceptable taxing norms is still in a quandary. It is contented that detrimental effect of tax havens, can be surfaced with help of social indicators. It is submitted that the sustainable International taxation can play a vital role in loosening the strings of global economic competition and simultaneously securing stability of global economy.

Item Type: Journal Article
Subjects: K Law > K Law (General)
Divisions: School of Law and Social Sciences (SoLaSS)
Depositing User: Ms Shalni Sanjana
Date Deposited: 24 Jun 2022 01:12
Last Modified: 24 Jun 2022 01:12

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