Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional...

of the largest Conduit OFCs: Netherlands, Singapore and Ireland (Top 5 Sink OFC) The IMF list contains four of the five largest Sink OFCs: missing Jersey...

avoidance to the twenty-four Sink OFCs, without incurring tax in the Conduit OFC. Conduit OFCs rely on major offices of large law and accounting firms to create...

CORPNET group, broke down the definition of an OFC into two subgroups, Conduit and Sink OFCs: 24 Sink OFCs: jurisdictions in which a disproportionate amount...

splits the understanding of OFCs into Conduit OFCs and Sink OFCs. CORPNET's lists of top five Conduit OFCs and top five Sink OFCs, matched 9 of the top 10...

ventilating and air-conditioning Conduit (finance) or asset-backed commercial paper program, a type of non-bank financial institution Conduit and Sink OFCs, a...

tied to Sink OFC Jersey. Conduit OFC Ireland was tied to Sink OFC Luxembourg, while Conduit OFC Singapore was connected to Sink OFCs Taiwan and Hong Kong...

financial and attorney–client information for more than 214,488 offshore entities. The documents, some dating back to the 1970s, were created by, and taken...

liberal. Center for American Progress Center on Budget and Policy Priorities Conduit and Sink OFCs Corporate tax havens Economic Policy Institute Ireland...

to investigate tax havens and offshore financial centre (OFCs); resulting in new classifications of Conduit and Sink OFCs. Analyse Major Databases from...

haven Conduit and sink OFCs, a categorisation of offshore financial centres/tax havens Optional federal charter, a proposal to streamline and simplify...

legal mechanism is put into place which allows the lender to take possession and sell the secured property ("foreclosure" or "repossession") to pay off the...

Papers Paradise Papers Tax haven Tax shelter Corporate tax haven Conduit and Sink OFCs The odd one out is offshore law firm Hassans, a Gibraltar-based...

customer (KYC) guidelines and regulations in financial services require professionals to verify the identity, suitability, and risks involved with maintaining...

Sink OFCs, which act as the terminus for BEPS flows, and Conduit OFCs, which act as the conduit for flows from higher–tax locations to the Sink OFCs....

widely reported in the general and financial media, and FSI scores now are seen in EU reports. Conduit and Sink OFCs Corporate tax haven Ireland as a...

paper is backed by the commitment of valuable assets placed into an ABCP conduit. These assets can include things like auto loans, credit card receivables...

Finance refers to monetary resources and to the study and discipline of money, currency and capital assets. As a subject of study, it is related to but...

technology", refers to the application of innovative technologies to products and services in the financial industry. This broad term encompasses a wide array...

management and consumer finance. The finance industry in its most common sense concerns commercial banks that provide market liquidity, risk instruments, and brokerage...

derivatives such as put and call options, futures, forwards, etc. This definition makes no distinction between the investors in the primary and secondary markets...

country and sub-national unit. The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital...

stock market, equity market, or share market is the aggregation of buyers and sellers of stocks (also called shares), which represent ownership claims...

act as a marketplace between buyers and sellers. The buyer of a contract is said to be the long position holder and the selling party is said to be the...

with an agreement to pay it back. The recipient, or borrower, incurs a debt and is usually required to pay interest for the use of the money. The document...

determined by tax laws of the country and can be influenced by many factors such as income level, type of income, and so on. There are several methods used...

Paradise Papers Conduit and Sink OFCs Emmanuel Saez and Gabriel Zucman. 2019. The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them...

redistribution of resources away from smaller businesses and private citizens and towards monopolies and other forms of consolidated wealth. Tax relief can...

(CRA) and is applied under the same legislation as the GST. The HST is in effect in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince...

unsecured. Lines of credit are often extended by banks, financial institutions and other licensed consumer lenders to creditworthy customers (though certain...