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The entire wiki reimagined as a visual magazine with video discovery · Watch your interests come alive
WikiVisually
The entire wiki reimagined as a visual magazine with video discovery · Watch your interests come alive
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Corporate haven
Videos
A Corporate haven, corporate tax haven, or multinational tax haven, is a jurisdiction that multinational corporations find attractive for establishing subsidiaries or headquarters. This appeal is due
"Uncovering Offshore Financial Centers": Relationship of Conduit and Sink Offshore Financial Centres
"Uncovering Offshore Financial Centers": Relationship of Conduit and Sink Offshore Financial Centres
Irish Taoiseach Enda Kenny and PwC (Ireland) Managing Partner Feargal O'Rourke
Irish Taoiseach Enda Kenny and PwC (Ireland) Managing Partner Feargal O'Rourke
Pierre Moscovici, EU Commissioner for Taxes, whose Digital Services Tax aims to force a minimum level of EU taxation on technology multinationals oper
Pierre Moscovici, EU Commissioner for Taxes, whose Digital Services Tax aims to force a minimum level of EU taxation on technology multinationals operating in the EU-28
Margrethe Vestager, EU Competition Commissioner, levied the largest corporate tax fine in history on Apple Inc. on the 29 August 2016, for €13 billion
Margrethe Vestager, EU Competition Commissioner, levied the largest corporate tax fine in history on Apple Inc. on the 29 August 2016, for €13 billion (plus interest) in Irish taxes avoided for the period 2004–2014.
Double Irish arrangement
Videos
The Double Irish arrangement was a base erosion and profit shifting corporate tax avoidance tool used mainly by United States multinationals between the late 1980s and late 2010s to avoid corporate ta
Corporate haven
…tools. CORPNET show each corporate tax haven is strongly connected with specific traditional tax havens (via additional BEPS tool "backdoors" like the double Irish, the Dutch sandwich, and single malt). Corporate tax havens promote themselves as "knowledge economies", and intellectual property (IP) as a "new…
International Financial Services Centre (IFSC), centre of US multinational tax planning in Ireland
International Financial Services Centre (IFSC), centre of US multinational tax planning in Ireland
Former Finance Minister Michael Noonan closed the Double Irish BEPS tool to new entrants in October 2014 (existing schemes to close by 2020), but expa
Former Finance Minister Michael Noonan closed the Double Irish BEPS tool to new entrants in October 2014 (existing schemes to close by 2020), but expanded the CAIA BEPS tool as a replacement in 2011–2016, and infamously told an Irish MEP who alerted him to the Single Malt BEPS tool, to "put on the green jersey".
The EU Commission's diagram of Apple's "Double Irish" BEPS tool
The EU Commission's diagram of Apple's "Double Irish" BEPS tool
Margrethe Vestager, announcing Apple's €13 billion fine for Irish taxes avoided from 2004 to 2014 via an illegal "Double Irish" BEPS scheme
Margrethe Vestager, announcing Apple's €13 billion fine for Irish taxes avoided from 2004 to 2014 via an illegal "Double Irish" BEPS scheme