IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/15516.html
   My bibliography  Save this paper

What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it

Author

Listed:
  • Picciotto, Sol

Abstract

This briefing aims to explain the ‘offshore’ system which enables both evasion and avoidance of tax, as well as of other types of laws and regulations, and discusses countermeasures. All illicit cross-border financial flows exploit the offshore system, so understanding how it works is the key to ensuring effective and coherent countermeasures, in relation to tax, money-laundering and corruption. It was written as a submission to the United Nations High Level Panel on Financial Accountability, Transparency & Integrity.

Suggested Citation

  • Picciotto, Sol, 2020. "What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it," Working Papers 15516, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:15516
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15516
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Economic Development; Finance; Governance;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:15516. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.