Tax Competition: An Opportunity for Iceland?Hannes H. Gissurarson, Tryggvi Thor Herbertsson University of Iceland Press, 2001 - 160 síður Some small countries have become prosperous by offering low tax rates to individuals and corporations. Can Iceland join them? Through the EEA (European Economic Area) agreement, she has access to the common European market without the political obligation |
Efni
Introduction | 7 |
Lessons from Ireland | 19 |
Lessons from Luxembourg | 29 |
Höfundarréttur | |
9 aðrir hlutar ekki sýndir
Common terms and phrases
activities Antigua and Barbuda assets attract bank secrecy capital gains Caribbean cigarettes contraband corporate income tax corporate tax coun crime criminal Denmark dividends domestic economic Europe European exemption exit financial centre financial privacy fiscal fisheries flat tax France Global harmful tax competition high-tax countries high-tax nations higher tax holding company illegal increased individuals information exchange International Policy Network International Tax investment investors jurisdictions labour low-tax countries Luxembourg marginal tax rates ment million money laundering Netherlands non-OECD non-resident OECD OECD countries OECD initiative OECD member countries OECD's offshore financial centre organisations Paul O'Neill reduce residence permit Schengen country sector smugglers smuggling Swiss banks Switzerland tax evasion tax harmonisation tax havens tax law tax practices tax reform tax regimes tax revenue tax system tax treaties taxation taxpayers territorial threat tion tobacco trade University of Iceland visa withholding tax worldwide income