The Changing Role of Tax Havens – An Empirical Analysis of the Tax Havens Worldwide
Copyright policy ) R. Zielke;
The Changing Role of Tax Havens – An Empirical Analysis of the Tax Havens Worldwide
A decade after the OECD’s harmful tax practice initiative was launched, the role of tax havens has changed considerably. All tax havens have substantially implemented or committed to the internationally agreed tax standard. A new concept of tax havens is, therefore, required and is developed by the author in this article.
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These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 7
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