What makes a country a tax haven? an assessment of international standards shows why Ireland is not a tax haven

Economic and Social Review

Volumn 44, Issue 3, 2013, Pages 401-424

  Tobin, Gary ^a   Walsh, Keith ^b  

^a Department of Finance ^*  (Ireland)

^b Irish Revenue Commissioners   (Ireland)

Author keywords

Ireland; Tax competition; Tax havens

Indexed keywords

ECONOMIC IMPACT; EUROPEAN UNION; G-20 COUNTRY; OECD; STANDARD (REGULATION); TAX SYSTEM;

IRELAND;

EID: 84884737490     PISSN: 00129984     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

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