The Future of Tax Havens

As financial regulations tend to be more and more restricted, What is the future of tax havens?

Mémoire de fin d’études

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Table of Contents Introduction........................................................................................................................5 I. What is a tax haven?.....................................................................................................7 A. Some history.....................................................................................................7 B. Definition..........................................................................................................9 C. Criteria to recognize a tax haven......................................................................9 1. Ten general criteria...............................................................................9 2. The OECD criteria................................................................................11 D. Where are the tax havens...............................................................................12 1. Tax havens seeking niche strategies...................................................12 2. Different offshore entities that can be found in tax havens…………….14 II. How do tax havens impact finance globally?..............................................................15 A. Difference between tax compliance, tax evasion and tax