Surga pajak
negara atau wilayah dengan pajak rendah bagi investor asing
Surga pajak atau suaka pajak (Inggris: tax haven, 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 kerahasiaan keuangan.[b][6]
Catatan
Referensi
Pranala luar
Lihat entri surga pajak di kamus bebas Wiktionary.
Scholia memiliki profil tentang Surga pajak (Q272051).
- 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 Cato Institute
- "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
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