Offshore Apocalypse: the collapse of the tax haven industry : what does the future hold?
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[Erscheinungsort nicht ermittelbar]
[Verlag nicht ermittelbar]
2012
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturverzeichnis pages 616-[665]. - "Offshore Apocalypse written by a group of tax-law academics, tax auditors, compliance officers and tax lawyers under the pseudonym "An Oracle."" (Quotation http://www.offshoreapocalypse.info) |
| Beschreibung: | 700 p. 24 cm |
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| 505 | 8 | |a Includes index. | |
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AN ORACLE
OFFSHORE APOCALYPSE
The Collapse of the Tax Haven Industry
- What Does the Future Hold?
April 2012
CONTENTS
PART I
FOREWORD 13
1 INTRODUCTION 25
2 DEFINITIONS 41
2 1 Tax Evasion - Tax Avoidance - (Aggressive) Tax Planning 41
2 2 Tax Havens and Offshore Financial Centres 46
2 3 Ultimate Beneficial Owner vs Beneficial Owner 51
PART II
3 OFFSHORE REQUIEM 57
3 1 The Nine-Point U S Offshore Execution List 58
311 Growth in tax haven abuse 59
3111 Sample of U S corporations with offshore tax havens 61
312 Case Studies 62
313 The big boys of Corporate America and the government 68
3131 Was the collapse of the global economy planned? 70
3132 The Obama effect 71
3133 Progress toward closing tax havens 73
3 1:3 3 1 Stop Tax Haven Abuse Acts of 2009 and 2011 73
31332 Foreign Accounts Tax Compliance Act of 2009 (FATCA) 75
31333 Revised FBAR - obligation to report oflshore companies
registered in the U S 82
3134 Financial Accounting Standards Board (FASB] 84
3135 Repeal of the 80/20 Rule 84
3136 More corporate disclosure on tax havens required by the SEC 85
4 CHANGES IN THE INTERNATIONAL TRADE ENVIRONMENT:
THE RISE AND DECAY OF TAX HAVENS _ 87
4 1 The Liechtenstein Disclosure Facility 90
5 INTERLUDE: IS IT TOO GOOD TO BE TRUE?
5 1 Questions to ask yourself!
6 ECONOMIC SUBSTANCE - SUBSTANCE OVER FORM 99
6 1 The Application of Various Doctrines in Other Jurisdictions 101
611 United States 101
612 China 108
613 India 110
614 Russia 114
615 Spain 116
6 2 The U S Conjunctive Test 117
7 THE RESIDENCY TEST - MANAGEMI-NT AN D CONTROL 123
8 PART II SUMMARY: THE WWW EFFKCT 133
PART III
9 THE BEGINNING OF THE END 141
9 1 The Ugland House Syndrome 141
9 2 Companies Registered in Tax Havens with Double Tax Treaties 146
10 ABUSE OF THE CONVENTION 155
10 1 Conduit Companies 157
10 2 Limitation on Benefits 163
10 3 Provisions Aimed at Entities that Benefit from Preferential
Tax Regimes 168
10 4 Provisions Aimed at Preferential Regimes Introduced after
a Double Tax Treaty Has Been Concluded 173
10 5 Remittance-Based Taxation 175
10 6 Limitations on Source Taxation: Procedural Aspects 176
10 7 Offshore Companies and the Problem of Permanent Establishment 177
10 7 1 How using attorneys for service of process may constitute
a permanent establishment 185
11 THE SIX-POINT INTERNATIONAL OFFSHORE-EXECUTION LIST 189
12 THE IRS APPROACH TO TAX-HAVEN TRANSACTIONS 197
12 1 Placing Business Activity in a Trust Does Not Make It Tax-Exempt 197
12 2 Multiple Entities Do Not Change the Character of Income 198
12 3 Abusive Offshore Tax-Avoidance Schemes 199
12 4 Legitimate Structures 200
12 5 Abusive Promotions and the Role of Promoters 201
12 6 Entities and Schemes Used in Abusive Offshore Tax Planning 204
12 7 Repatriation of Funds • 206
12 8 The Role of Tax Havens 207
12 9 Examples of Abusive Tax Scheme Investigations 208
12 10 Are There No Exceptions? 213
12 10 1 KPMG and the cost-benefit analysis 213
12 10 2 Former partners of Ernst amp; Young 217
12 10 3 BDO Canada 218
13 THE ENABLERS 220
13 1 The False Promise of Advantages 220
13 2 Promoters and Their Responsibility 221
13 2 1 Misleading advice from offshore company registration promoters 223
13 2 2 The threats to offshore-company promoters and how they are
prosecuted around the world 225
13 221 The usability of secret recordings 225
13 2 3 The Canadian endeavour 227
PART IV
14 TAX PLANNING IN THE EU
14 1 An Anatomy of Abuse
14 1 1 Legal cases
14 111 The outset - Van Binsbergen
14 112 Tax emigration: Fundamental right, or abuse
of free establishment?
14 113 Abuse tests: How to identify abuse of Community law
14 114 Harmonisation of cross-border cooperation in tax matters
14 115 Compatibility of anti-avoidance legislation and Community law
14 116 The illegal merger by exchange of shares
14 117 Applicability of thin capitalisation rules and limitation
on benefits provisions
14 118 Excluding fundamental freedoms for non-EU residents and
denying tax advantages for lack of genuine business purpose
14 119 Giving taxpayers a chance to explain tlieir actions:
An EU-only privilege?
14 1 1 10 Stricter rules for audits on foreign-earned income
14 1 1 11 Ring-fencing laws as illegal state aid
14 1 2 Conclusion
PART V
15 TAX PLANNING THROUGH U S LLCs, S CORPORATIONS
AND C CORPORATIONS 287
15 1 An Orange Peel on the Body of the USA - 217,000 Companies
in the Office Building on Orange Street, Wilmington, Delaware 288
15 2 The LLC 291
15 2 1 Taxation of LLCs in the U S • 293
15 2 2 The LLC tax identification number 294
15 2 3 The use of LLCs for tax-planning purposes 295
15 2 4 Misinformation about the benefits of U S LLCs 296
15 3 The S Corporation 298
15 31S Corporations in tax planning 301
15 4 C Corporations 302
15 4 1 Taxation of C Corporations 302
15 4 2 The abuse of C Corporations for tax-planning purposes 303
PART VI
16 GAME OVER: THE END OF BANKING SECRECY 307
16 1 Switzerland - The Alpine Source of Banking Secrecy 308
16 2 1945-2009: Switzerland Safeguards Bank Secrecy 313
16 3 Blowing the Whistle on Bank Secrecy 320
16 4 Falciani - HSBC 321
16 5 Elmer - Julius Baer 324
16 6 Kieber - LGT 325
16 7 Anonymous - Credit Suisse 328
16 8 Michael F - Liechtensteinische Landesbank 330
16 9 When Can a Bank Be Held Liable? 331
16 10 When Banks Denounce Their Clients 332
16 11 The UBS Disaster 333
16 12 The UBS Aftershock: HSBC, Wegelin and Others 345
16 13 Offshore Enablers as Hunted Wild Game? 347
16 14 2009: The Bell Tolls for Bank Secrecy 349
16 15 London Summit: How the OECD and the G20 Tackled Bank Secrecy 350
16 16 The New Face of Bank Secrecy 354
16 17 The Future: Bank Secrets Revealed 358
16 17 1 The total value of EU citizens' Swiss bank accounts 359
17 AGGRESSIVE TAX PLANNING 367
17 1 Conclusion 374
18 THE WORLD VS TAX HAVENS 379
18 1 The Internationally Agreed Tax Standard 379
18 2 Peer Reviews: The 10 Essential Elements of Transparency
and Exchange of Tax Information 383
18 3 How Should Countries Cooperate? 387
18 4 The Mcintyre TIEA Model 389
18 4 1 Recent anti-avoidance measures in various jurisdictions 403
18 4 2 General anti-avoidance rules 403
18 4 3 Recent developments 415
18 5 VAT Issues - The Credibility of Offshore Invoices 425
18 5 1 The Ecotrade case 425
18 5 2 The impact of the Ecotrade case 428
19 CAROUSEL FRAUD 431
19 1 The Cases of Optigen, Fulcrum and Bond House 432
19 2 How the EU Is Combating Carousel Fraud 434
19 3 How Software Could Help Combat Carousel Fraud 437
PART VII
23 1 FATF: Tax Crimes as a Predicate Offence to Money Laundering 499
23 2 Introduction to the U N Model Provisions 500
23 3 Money Laundering Offences 502
23 4 Anti-Money Laundering Regulations in the EU 507
23 5 Country Examples 511
23 5 1 United Kingdom 511
23 5 2 United States 513
23 5 3 Canada 519
23 5 4 Switzerland 520
23 5 5 Example of a developing country: Hungary 521
23 551 Money laundering with proceeds from offences committed
through another party 523
23 552 Self-laundering 526
23 553 Serious money laundering • 527
23 554 Negligent money laundering 530
20 OFFSHORE COMPANIES AS THE PRIMARY TOOL
OF MONEY LAUNDERING
20 1 The First Million
20 2 Does the Grand Total of Laundered Money Ru n into t he Trillions
of Dollars?
20 3 Money by the Pound
20 4 The Hawala Money Laundry: Money Transfers without
the Movement of Funds
20 5 The Phases of Money Laundering
20 6 A Country's Attractiveness to Money Laundei ers
21 HISTORY OF ANTI-MONEY LAUNDERING LEGISLATION
21 1 Background
21 2 International Organisations and The Global AML Regime
21 3 Blacklisting or Blackmailing?
21 4 The Egmont Group and the FIUs
21 4 1 Information gathering by FIUs from official databases
21 5 CARIN and Sheltered Offshore Wealth
21 6 Opacity Index
22 THE SUBJECT OF MONEY LAUNDERING
23 TAX PLANNING AND MONEY LAUNDERING
23 555 Side note: Negligent money laundering
in an international context 532
23 6 Does an Offshore Company's UBO Qualify as a Money Launderer? 533
PART VIII
24 AMBIGUOUS ADVICE AND NAIVE FAITH
AS HARBINGERS OF DOOM 537
24 1 The Fortress of the Overconfident 538
24 2 Is the End Nigh in Emerging Markets, as Well? 540
24 2 1 Offshore Crime, Inc 540
24 211 The fallen 542
24 212 But how does it work in practice? 543
24 213 The Petrom Service case 547
24 214 The promoter's database: My god, thousands! 550
25 UBO AND CO (MONEY LAUNDERING] LTD AND THE CRIMINAL
LIABILITY OF ENABLERS 560
25 1 Principals and Accomplices 560
25 2 Perpetrators: Principals and Joint Principals in the Offshore World 562
25 3 Offshore Promoters as Accomplices:
Aiding and Abetting / Accessory 563
25 4 Aiding by Nonfeasance 566
25 5 Aggravating Circumstances 567
25 6 Conclusion 567
PART IX
26 TAX AMNESTIES: EFFECTIVE, OR UNETHICAL? 571
26 1 Tax Amnesties: Mixed Results 572
26 2 People realized that it's a question of time before we get them
I tell them, we'll get you, we'll find you 585
CONCLUSION: THE COMING APOCALYPSE 591
ANNEX 1: Alternative Model Tax Information
Exchange Agreement (TIEA) 596
BIBLIOGRAPHY 616
INDEX 667 |
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| spelling | An Oracle Verfasser (DE-588)1100174532 aut Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? An Oracle [Erscheinungsort nicht ermittelbar] [Verlag nicht ermittelbar] 2012 700 p. 24 cm txt rdacontent n rdamedia nc rdacarrier Literaturverzeichnis pages 616-[665]. - "Offshore Apocalypse written by a group of tax-law academics, tax auditors, compliance officers and tax lawyers under the pseudonym "An Oracle."" (Quotation http://www.offshoreapocalypse.info) Includes index. Tax havens. Money laundering. Tax evasion. Tax planning — Developed countries. Taxation — Law and legislation. Geldwäsche (DE-588)4239585-9 gnd rswk-swf Steueroase (DE-588)4077886-1 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Steuerplanung (DE-588)4239913-0 gnd rswk-swf Steuer (DE-588)4057399-0 s Steuerplanung (DE-588)4239913-0 s Steuervermeidung (DE-588)4121725-1 s Steueroase (DE-588)4077886-1 s Geldwäsche (DE-588)4239585-9 s DE-188 HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028790939&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | An Oracle Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? Includes index. Tax havens. Money laundering. Tax evasion. Tax planning — Developed countries. Taxation — Law and legislation. Geldwäsche (DE-588)4239585-9 gnd Steueroase (DE-588)4077886-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuer (DE-588)4057399-0 gnd Steuerplanung (DE-588)4239913-0 gnd |
| subject_GND | (DE-588)4239585-9 (DE-588)4077886-1 (DE-588)4121725-1 (DE-588)4057399-0 (DE-588)4239913-0 |
| title | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? |
| title_auth | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? |
| title_exact_search | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? |
| title_full | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? An Oracle |
| title_fullStr | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? An Oracle |
| title_full_unstemmed | Offshore Apocalypse the collapse of the tax haven industry : what does the future hold? An Oracle |
| title_short | Offshore Apocalypse |
| title_sort | offshore apocalypse the collapse of the tax haven industry what does the future hold |
| title_sub | the collapse of the tax haven industry : what does the future hold? |
| topic | Tax havens. Money laundering. Tax evasion. Tax planning — Developed countries. Taxation — Law and legislation. Geldwäsche (DE-588)4239585-9 gnd Steueroase (DE-588)4077886-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Steuer (DE-588)4057399-0 gnd Steuerplanung (DE-588)4239913-0 gnd |
| topic_facet | Tax havens. Money laundering. Tax evasion. Tax planning — Developed countries. Taxation — Law and legislation. Geldwäsche Steueroase Steuervermeidung Steuer Steuerplanung |
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