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Taxhavens

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Valuing Intellectual Capital

Part of the book series: Management for Professionals ((MANAGPROF))

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Abstract

A country that facilitates tax avoidance is considered a “taxhaven.” The use of taxhavens by corporations is relatively recent and often derided [Folbre:11]. A simple definition has been offered by Geoffrey Colin Powell (former economic advisor to the Island of Jersey):

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Wiederhold, G. (2014). Taxhavens. In: Valuing Intellectual Capital. Management for Professionals. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-6611-6_6

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