Surga pajak

Surga pajak atau suaka pajak (bahasa Inggris: tax haven, bahasa Belanda: belastingparadijs) adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif "headline" mungkin lebih tinggi).[a][1][2][3][4][5] Dalam beberapa definisi tradisional, surga pajak juga menawarkan kerahasiaan keuangan.[b][6]

Catatan

  1. ^ Many corporate–focused tax havens have high nominal rates of taxation (e.g. Netherlands at 25%, United Kingdom at 19%, Singapore at 17%, and Ireland at 12.5%), but maintain a tax regime that excludes sufficient items from taxable income to bring the effective rates of taxation closer to zero
  2. ^ Since the post–2000 OECD–IMF–FATF initiatives on reducing banking secrecy and increasing transparency, modern academics consider the secrecy component to be redundant. See § Definitions.

Referensi

  1. ^ "Financial Times Lexicon: Definition of tax haven". Financial Times. June 2018. Diarsipkan dari versi asli tanggal 17 June 2018. Diakses tanggal 17 June 2018. A country with little or no taxation that offers foreign individuals or corporations residency so that they can avoid tax at home. 
  2. ^ "Tax haven definition and meaning | Collins English Dictionary" (dalam bahasa Inggris). Collins Dictionary. Diarsipkan dari versi asli tanggal 28 December 2017. Diakses tanggal 27 December 2017. A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries. 
  3. ^ "Tax haven definition and meaning | Cambridge English Dictionary" (dalam bahasa Inggris). Cambridge English Dictionary. 2018. Diarsipkan dari versi asli tanggal 17 June 2018. Diakses tanggal 17 June 2018. a place where people pay less tax than they would pay if they lived in their own country 
  4. ^ Dhammika Dharmapala; James R. Hines Jr. (2009). "Which countries become tax havens?" (PDF). Journal of Public Economics. 93 (9–10): 1058–1068. doi:10.1016/j.jpubeco.2009.07.005. Diarsipkan dari versi asli (PDF) tanggal 8 August 2017. Diakses tanggal 16 August 2018. The 'tax havens' are locations with very low tax rates and other tax attributes designed to appeal to foreign investors. 
  5. ^ James R. Hines Jr.; Anna Gumpert; Monika Schnitzer (2016). "Multinational Firms and Tax Havens". The Review of Economics and Statistics. 98 (4): 713–727. doi:10.1162/REST_a_00591. Diarsipkan dari versi asli tanggal 17 April 2019. Diakses tanggal 16 August 2018. Tax havens are typically small, well-governed states that impose low or zero tax rates on foreign investors. 
  6. ^ Shaxson, Nicholas (9 January 2011). "Explainer: what is a tax haven?". The Guardian. Diakses tanggal 27 December 2017. 

Pranala luar

Lihat entri surga pajak di kamus bebas Wiktionary.
Scholia memiliki profil tentang Surga pajak (Q272051).
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