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Dhammika Dharmapala (born 1969/1970) [1] is an economist who is the Paul H. and Theo Leffman Professor of Law at the University of Chicago Law School.He is known for his research into corporate tax avoidance, corporate use of tax havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques.
Academic leaders in tax haven research, and other non–governmental organizations, point to the role of OECD and EU tax havens in tax avoidance from base erosion and profit shifting (BEPS) schemes, like the Double Irish, the Single Malt and the Dutch Sandwich. [31] [32] [33] They regard them as major tax havens in their definitions of tax ...
Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017. State and ...
However, the Channel Islands have become best known as a tax haven. Corporate taxes are 0% for most companies, though they rise to 10% if an entity is labeled a “financial services company ...
The 1986 tax reform was the most accurate attempt at reducing tax avoidance, but then the next reforms of 1993 and 1997 opened new opportunities for tax avoidance and increased incentives of tax avoidance. [17]
Democrats are going after tax avoidance from big companies and wealthy individuals as the debate on taxes heats up ahead of tax code expirations scheduled for next year. ... in profit to pay a 15 ...
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits.
Pages in category "Corporate tax avoidance" The following 34 pages are in this category, out of 34 total. ... Base erosion and profit shifting;