International and European measures for de-offshoring global ambitionsand local hypocrisies Giuseppe Marino
By: Marino, Giuseppe
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Material type: 
ArticlePublisher: 2017Subject(s): PARAISOS FISCALES | EVASION FISCAL | PREVENCIÓN | UNION EUROPEA
In:
Intertax v. 45, n. 8-9, August / September 2017, p. 527-542Summary: This article discusses the most sophisticated measures put in place in recent years at international level and within the European Union, for deoffshoring the world. Most of them have a common ground in the automatic exchange of information among countries which certainly represents an unimaginable tsunami wave rapidly increasing in power due to the interconnections with anti-money laundering and terrorist financing legislations. However, whether it is more likely than not that in the long run the world will be affected by these innovative forms of cooperation (the sticks), many doubts arise on the rate of success of de-offshoring in the short term. Indeed, each single State of the international community still prefers to take care of its own interest with unilateral measures(the carrots) bringing back home alone its slice of the undeclared financial assets,and doing so, why not, trying to eat the revenue of other States, so inducing to offshoring again. The reality is a never ending story.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/8/9-2 (Browse shelf) | Available | OP 2141/2017/8/9-2 |
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| OP 2141/2017/6/7-6 Changing the paradigm of shipping activities' taxation in Portugal | OP 2141/2017/6/7-7 Transfer pricing audits | OP 2141/2017/8/9-1 Taxation and the European Convention for the Protection of Human Rights : substantive issues | OP 2141/2017/8/9-2 International and European measures for de-offshoring | OP 2141/2017/8/9-3 G7 priorities in taxation | OP 2141/2017/8/9-4 Tax sparing | OP 2141/2017/8/9-5 Lowering the permanent establishment threshold via the anti - BEPS convention |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article discusses the most sophisticated measures put in place in recent years at international level and within the European Union, for deoffshoring the world. Most of them have a common ground in the automatic exchange of information among countries which certainly represents an unimaginable tsunami wave rapidly increasing in power due to the interconnections with anti-money laundering and terrorist financing legislations. However, whether it is more likely than not that in the long run the world will be affected by these innovative forms of cooperation (the sticks), many doubts arise on the rate of success of de-offshoring in the short term. Indeed, each single State of the international community still prefers to take care of its own interest with unilateral measures(the carrots) bringing back home alone its slice of the undeclared financial assets,and doing so, why not, trying to eat the revenue of other States, so inducing to offshoring again. The reality is a never ending story.
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