Conduit and sink OFCs
id:
conduit-and-sink-ofcs-233-8660521
title:
Conduit and sink OFCs
text:
Conduit OFC and sink OFC is an empirical quantitative method of classifying corporate tax havens, offshore financial centres (OFCs) and tax havens. Traditional methods for identifying tax havens analyse tax and legal structures for base erosion and profit shifting (BEPS) tools. However, this approach follows a purely quantitative approach, ignoring any taxation or legal concepts, to instead follow a big data analysis of the ownership chains of 98 million global companies. The technique gives bot
brand slug:
wiki
category slug:
encyclopedia
description:
Classification of tax havens
original url:
https://en.wikipedia.org/wiki/Conduit_and_sink_OFCs
date created:
date modified:
2023-09-07T09:50:22Z
main entity:
{"identifier":"Q54911724","url":"https://www.wikidata.org/entity/Q54911724"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/5/5d/Uncovering_Offshore_Financial_Centers_Figure_3_Network_of_ownership_flows_between_countries.jpg","width":675,"height":673}
fields total:
13
integrity:
15