Surga pajak atau suaka pajak ( bahasa Inggris : tax haven , bahasa Belanda : belastingparadijs ) adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif " headline " mungkin lebih tinggi). [ a ] [ 1 ] [ 2 ] [ 3 ] [ 4 ] [ 5 ] Dalam beberapa definisi tradisional, surga pajak juga menawarkan . [ b ] [ 6 ]
Catatan
- ^ Many corporate–focused tax havens have high nominal rates of taxation (e.g. Netherlands at 25%, United Kingdom at 19%, Singapore at 17%, and Ireland at 12.5%), but maintain a tax regime that excludes sufficient items from taxable income to bring the effective rates of taxation closer to zero
- ^ Since the post–2000 OECD–IMF–FATF initiatives on reducing banking secrecy and increasing transparency, modern academics consider the secrecy component to be redundant. See § Definitions .
Referensi
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^
"Financial Times Lexicon: Definition of tax haven"
.
Financial Times
. Juni 2018.
Diarsipkan
dari versi aslinya tanggal 17 Juni 2018
. Diakses tanggal
17 Juni
2018
.
A country with little or no taxation that offers foreign individuals or corporations residency so that they can avoid tax at home.
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^
"Tax haven definition and meaning | Collins English Dictionary"
(dalam bahasa Inggris). Collins Dictionary.
Diarsipkan
dari versi aslinya tanggal 28 Desember 2017
. Diakses tanggal
27 Desember
2017
.
A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.
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^
"Tax haven definition and meaning | Cambridge English Dictionary"
(dalam bahasa Inggris). Cambridge English Dictionary. 2018.
Diarsipkan
dari versi aslinya tanggal 17 Juni 2018
. Diakses tanggal
17 Juni
2018
.
a place where people pay less tax than they would pay if they lived in their own country
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^
;
(2009).
"Which countries become tax havens?"
(PDF)
.
.
93
(
9–
10):
1058–
1068.
doi
:
10.1016/j.jpubeco.2009.07.005
.
S2CID
16653726
.
Diarsipkan
(PDF)
dari versi aslinya tanggal 8 Agustus 2017
. Diakses tanggal
16 Agustus
2018
.
The 'tax havens' are locations with very low tax rates and other tax attributes designed to appeal to foreign investors.
-
^
; Anna Gumpert; Monika Schnitzer (2016).
"Multinational Firms and Tax Havens"
.
.
98
(4):
713–
727.
doi
:
10.1162/REST_a_00591
.
S2CID
54649623
.
Diarsipkan
dari versi aslinya tanggal 17 April 2019
. Diakses tanggal
16 Agustus
2018
.
Tax havens are typically small, well-governed states that impose low or zero tax rates on foreign investors.
- ^ Shaxson, Nicholas (9 January 2011). "Explainer: what is a tax haven?" . The Guardian . Diakses tanggal 27 December 2017 .
Pranala luar
- International Financial Centres Forum (IFC Forum)
- IMF – Offshore Banking and Financial Centers
- Offshore Financial Centers – IMF Background Paper
- Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD
- Global Financial Integrity
- Task Force on Financial Integrity & Economic Development
- An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy – Heritage Foundation : Washington D.C .
- The Economic Case for Tax Havens
- "Why tax havens are a blessing" – the
- "Profiting from corruption: The role and responsibility of financial institutions" – U4 Anti-Corruption Resource Centre
- Tax Havens • Explained With Maps (Documentary) Diarsipkan 21 January 2021 di Wayback Machine .
- Corporations seek to widen Tax Haven Loophole • June 12, 2013 • Institute for Policy Studies (IPS)
- CEOs who seek to widen tax haven loopholes • June 12, 2013 • Sarah Anderson, Scott Klinger, Javier Rojo