. . . . . . . . . . . . . . . . . . . . . . . . . . . "Parad\u00EDs fiscal corporatiu"@ca . . . . . . . . . "left"@en . . . . . . . "Corporate haven, corporate tax haven, or multinational tax haven is used to describe a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of regulations or disclosure of tax schemes), and/or favourable regulatory regimes (such as weak data-protection or employment laws)."@en . . . . . . . . . . . "1"^^ . . . . . . . . "Un parad\u00EDs fiscal corporatiu (o parad\u00EDs fiscal per a empreses) \u00E9s una jurisdicci\u00F3 atractiva per a les empreses multinacionals (un parad\u00EDs fiscal -o refugi financer- per a empreses) per establir-hi filials o incorporar-hi la seu (ja sigui alguna de regional o la principal), principalment a causa de r\u00E8gims fiscals favorables (no nom\u00E9s el tipus impositiu principal), i/o lleis de secret favorables (com ara evitar regulacions o divulgar esquemes fiscals), i/o r\u00E8gims reguladors favorables (com ara lleis febles de protecci\u00F3 de dades o d'ocupaci\u00F3)."@ca . . "39197"^^ . . . . . . . . . . . . . . . . . . . . . . . . . . . . "Un parad\u00EDs fiscal corporatiu (o parad\u00EDs fiscal per a empreses) \u00E9s una jurisdicci\u00F3 atractiva per a les empreses multinacionals (un parad\u00EDs fiscal -o refugi financer- per a empreses) per establir-hi filials o incorporar-hi la seu (ja sigui alguna de regional o la principal), principalment a causa de r\u00E8gims fiscals favorables (no nom\u00E9s el tipus impositiu principal), i/o lleis de secret favorables (com ara evitar regulacions o divulgar esquemes fiscals), i/o r\u00E8gims reguladors favorables (com ara lleis febles de protecci\u00F3 de dades o d'ocupaci\u00F3). Els paradisos fiscals corporatius moderns (com Irlanda, Pa\u00EFsos Baixos i Singapur) difereixen dels paradisos fiscals corporatius tradicionals (com ara Bermudes, Illes Caiman i Jersey) en la seva capacitat de mantenir el compliment de l'OCDE, mentre que s'utilitzen eines BEPS basades en la llista de propietat intel\u00B7lectual de l'OCDE; i eines BEPS basades en el deute, que no arxiven comptes p\u00FAblics, per permetre a la corporaci\u00F3 evitar impostos, no nom\u00E9s al parad\u00EDs corporatiu, sin\u00F3 a tots els pa\u00EFsos operatius que tenen tractats fiscals amb el refugi. Mentre que el tipus d'impost sobre una societat \"principal\" als paradisos corporatius sempre est\u00E0 per sobre de zero (per exemple, als Pa\u00EFsos Baixos est\u00E0 al 25%, Regne Unit al 19%, Singapur al 17% i Irlanda al 12,5%), el tipus impositiu \"efectiu\" aplicat a la multinacional, ajustat amb les eines BEPS, \u00E9s molt a prop de zero. Les estimacions dels impostos anuals perduts als paradisos corporatius oscil\u00B7len entre 100 i 250 milions de d\u00F2lars. Per augmentar la respectabilitat i l'acc\u00E9s als tractats fiscals, alguns paradisos com Singapur i Irlanda requereixen que les empreses tinguin una \u201Cpres\u00E8ncia substancial\u201D, equivalent a un \u201Cimpost d'ocupaci\u00F3\u201D, d'aproximadament del 2-3% dels beneficis protegits a trav\u00E9s del refugi (si aquesta \"pres\u00E8ncia\" \u00E9s real, en llocs de treball, etc. es redueix l'impost). A les llistes dels paradisos corporatius de les \"connexions Orbis\" de CORPNET, indiquen els Pa\u00EFsos Baixos, EUA, Su\u00EFssa, Irlanda i Singapur com a paradisos fiscals corporatius m\u00E9s importants del m\u00F3n. En el \"quantum de fons\" de Irlanda ocupa el parad\u00EDs fiscal m\u00E9s gran a nivell mundial. A les proves de proxy, Irlanda \u00E9s el principal destinatari de les inversions fiscals dels Estats Units (el mateix EUA \u00E9s el tercer, els Pa\u00EFsos Baixos \u00E9s el cinqu\u00E8). La eina t\u00E9 l'obtenci\u00F3 de la quantitat m\u00E9s gran d'efectius corporatius no gravats de la hist\u00F2ria. Luxemburg i Hong Kong i la \"tr\u00EDada\" del Carib (Illes Verges Brit\u00E0niques-Illes Caiman-Illes Bermudes) tenen elements de paradisos fiscals corporatius, per\u00F2 tamb\u00E9 de paradisos fiscals tradicionals. A difer\u00E8ncia dels paradisos fiscals tradicionals, els paradisos fiscals corporatius moderns rebutgen tenir res a veure amb taxes impositives efectives gaireb\u00E9 nul\u00B7les, per la necessitat d'incentivar les jurisdiccions a contractar tractats bilaterals que acceptin les eines BEPS del refugi. CORPNET mostra que cada parad\u00EDs fiscal corporatiu est\u00E0 fortament relacionat amb paradisos fiscals tradicionals espec\u00EDfics (a trav\u00E9s d'una eina addicional \"BEPS\" posterior, com el \"\", el \"\" i el \"malta \u00FAnic\"). Els paradisos fiscals corporatius es promouen com a \"economies del coneixement\" i la propietat intel\u00B7lectual com a actiu de la \"nova economia\", m\u00E9s que ser una eina de gesti\u00F3 d'impostos (BEPS) com a activitat principal. Aquesta respectabilitat percebuda anima les empreses a utilitzar paradisos com a seus regionals (per exemple, Google, Apple i Facebook utilitzen Irlanda, els pa\u00EFsos de l'EMEA utilitzen Luxemburg i Singapur; els de l'APAC utilitzen Hong Kong/Taiwan; cap utilitza la \"tr\u00EDada\" del Carib com a seu. Els paradisos corporatius m\u00E9s petits compleixen la definici\u00F3 del FMI d'un centre financer fora de mar, ja que els fluxos de comptabilitat no gravats de les eines BEPS distorsionen artificialment les estad\u00EDstiques econ\u00F2miques del refugi (per exemple, l' d'Irlanda en el PIB, la proporci\u00F3 del 70% a Luxemburg del RNB/PIB, la majoria dels deu principals paradisos fiscals es troben a la llista de dels primers 15 refugis fiscals per PIB per capita). La distorsi\u00F3 pot provocar un exc\u00E9s de palanquejament en l'economia del parad\u00EDs (i bombolles immobili\u00E0ries), fent-los propensos a cicles de cr\u00E8dit severs."@ca . . . . . "1115091810"^^ . "The Irish Times, May 2015."@en . . . . 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\u0627\u062E\u062A\u0628\u0627\u0631\u0627\u062A \u0627\u0644\u0648\u0643\u064A\u0644. \u062A\u0639\u062F \u0625\u064A\u0631\u0644\u0646\u062F\u0627 \u0623\u0643\u0628\u0631 \u0645\u062A\u0644\u0642\u064D \u0644\u0627\u0646\u0639\u0643\u0627\u0633\u0627\u062A \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0623\u0645\u0631\u064A\u0643\u064A\u0629 (\u062A\u0623\u062A\u064A \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062A\u062D\u062F\u0629 \u0641\u064A \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062B\u0627\u0644\u062B\u060C \u0648\u062A\u0623\u062A\u064A \u0647\u0648\u0644\u0646\u062F\u0627 \u0641\u064A \u0627\u0644\u0645\u0631\u062A\u0628\u0629 \u0627\u0644\u062E\u0627\u0645\u0633\u0629). \u064A\u064F\u0646\u0633\u0628 \u0627\u0644\u0641\u0636\u0644 \u0625\u0644\u0649 \u0623\u062F\u0627\u0629 BEPS \u0627\u0644\u0627\u064A\u0631\u0644\u0646\u062F\u064A\u0629 \u0627\u0644\u0645\u0632\u062F\u0648\u062C\u0629 \u0641\u064A \u0623\u0643\u0628\u0631 \u062A\u0631\u0627\u0643\u0645 \u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u063A\u064A\u0631 \u0627\u0644\u062E\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064A\u0628\u0629 \u0641\u064A \u0627\u0644\u062E\u0627\u0631\u062C \u062A\u0627\u0631\u064A\u062E\u064A\u064B\u0627. \u064A\u0648\u062C\u062F \u0641\u064A \u0644\u0648\u0643\u0633\u0645\u0628\u0648\u0631\u063A \u0648\u0647\u0648\u0646\u063A \u0643\u0648\u0646\u063A \u0648\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0628\u062D\u0631 \u0627\u0644\u0643\u0627\u0631\u064A\u0628\u064A \u00AB\u062B\u0627\u0644\u0648\u062B\u00BB (\u062C\u0632\u0631 \u0641\u064A\u0631\u062C\u0646 \u0627\u0644\u0628\u0631\u064A\u0637\u0627\u0646\u064A\u0629 - \u0643\u0627\u064A\u0645\u0627\u0646 - \u0628\u0631\u0645\u0648\u062F\u0627) \u0639\u0646\u0627\u0635\u0631 \u0645\u0646 \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062A \u0627\u0644\u0636\u0631\u064A\u0628\u064A\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062A\u060C \u0648\u0644\u0643\u0646 \u0623\u064A\u0636\u064B\u0627 \u0627\u0644\u0645\u0644\u0627\u0630\u0627\u062A \u0627\u0644\u0636\u0631\u064A\u0628\u064A\u0629 \u0627\u0644\u062A\u0642\u0644\u064A\u062F\u064A\u0629. \u062D\u062F\u062F \u062A\u0634\u0631\u064A\u0639 \u0627\u0644\u0645\u0648\u0627\u062F \u0627\u0644\u0627\u0642\u062A\u0635\u0627\u062F\u064A\u0629 \u0627\u0644\u0630\u064A \u0642\u064F\u062F\u0650\u0651\u0645 \u0641\u064A \u0627\u0644\u0633\u0646\u0648\u0627\u062A \u0627\u0644\u0623\u062E\u064A\u0631\u0629 \u0623\u0646 BEPS \u0644\u064A\u0633 \u062C\u0632\u0621\u064B\u0627 \u0645\u0627\u062F\u064A\u064B\u0627 \u0645\u0646 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062E\u062F\u0645\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0641\u064A \u062C\u0632\u0631 \u0643\u0627\u064A\u0645\u0627\u0646 \u0648\u062C\u0632\u0631 \u0641\u064A\u0631\u062C\u0646 \u0627\u0644\u0628\u0631\u064A\u0637\u0627\u0646\u064A\u0629 \u0648\u0628\u0631\u0645\u0648\u062F\u0627. \u0641\u064A \u062D\u064A\u0646 \u062C\u0631\u062A \u0645\u0642\u0627\u0648\u0645\u0629 \u0627\u0644\u062A\u0634\u0631\u064A\u0639 \u0641\u064A \u0627\u0644\u0623\u0635\u0644 \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u062E\u062A\u0635\u0627\u0635\u0627\u062A\u060C \u0648\u062D\u0642\u0648\u0642 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u060C \u0648\u0627\u0644\u062E\u0635\u0648\u0635\u064A\u0629\u060C \u0648\u0627\u0644\u0639\u062F\u0627\u0644\u0629 \u0627\u0644\u062F\u0648\u0644\u064A\u0629\u060C \u0648\u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064A\u060C \u0648\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0627\u0633\u062A\u0639\u0645\u0627\u0631\u060C \u0641\u0625\u0646 \u0625\u062F\u062E\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0644\u0648\u0627\u0626\u062D \u0643\u0627\u0646 \u0644\u0647 \u062A\u0623\u062B\u064A\u0631 \u0641\u064A \u0648\u0636\u0639 \u0647\u0630\u0647 \u0627\u0644\u0648\u0644\u0627\u064A\u0627\u062A \u0627\u0644\u0642\u0636\u0627\u0626\u064A\u0629 \u0641\u064A \u0645\u0631\u062A\u0628\u0629 \u0645\u062A\u0642\u062F\u0645\u0629 \u062C\u062F\u064B\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062A\u0646\u0638\u064A\u0645\u064A\u0629 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u0629."@ar . . . . . . . "Corporate haven, corporate tax haven, or multinational tax haven is used to describe a jurisdiction that multinational corporations find attractive for establishing subsidiaries or incorporation of regional or main company headquarters, mostly due to favourable tax regimes (not just the headline tax rate), and/or favourable secrecy laws (such as the avoidance of regulations or disclosure of tax schemes), and/or favourable regulatory regimes (such as weak data-protection or employment laws). Unlike traditional tax havens, modern corporate tax havens reject they have anything to do with near-zero effective tax rates, due to their need to encourage jurisdictions to enter into bilateral tax treaties which accept the haven's base erosion and profit shifting (BEPS) tools. CORPNET show each corporate tax haven is strongly connected with specific traditional tax havens (via additional BEPS tool \"backdoors\" like the double Irish, the dutch sandwich, and single malt). Corporate tax havens promote themselves as \"knowledge economies\", and IP as a \"new economy\" asset, rather than a tax management tool, which is encoded into their statute books as their primary BEPS tool. This perceived respectability encourages corporates to use these IFCs as regional headquarters (i.e. Google, Apple, and Facebook use Ireland in EMEA over Luxembourg, and Singapore in APAC over Hong Kong/Taiwan). While the \"headline\" corporate tax rate in jurisdictions most often implicated in BEPS is always above zero (e.g. Netherlands at 25%, U.K. at 19%, Singapore at 17%, and Ireland at 12.5%), the \"effective\" tax rate (ETR) of multinational corporations, net of the BEPS tools, is closer to zero. To increase respectability, and access to tax treaties, some jurisdictions like Singapore and Ireland require corporates to have a \"substantive presence\", equating to an \"employment tax\" of approximately 2\u20133% of profits shielded and if these are real jobs, the tax is mitigated. In corporate tax haven lists, CORPNET's \"Orbis connections\", ranks the Netherlands, U.K., Switzerland, Ireland, and Singapore as the world's key corporate tax havens, while Zucman's \"quantum of funds\" ranks Ireland as the largest global corporate tax haven. In proxy tests, Ireland is the largest recipient of U.S. tax inversions (the U.K. is third, the Netherlands is fifth). Ireland's double Irish BEPS tool is credited with the largest build-up of untaxed corporate offshore cash in history. Luxembourg and Hong Kong and the Caribbean \"triad\" (BVI-Cayman-Bermuda), have elements of corporate tax havens, but also of traditional tax havens. Economic Substance legislation introduced in recent years has identified that BEPS is not a material part of the financial services business for Cayman, BVI and Bermuda. While the legislation was originally resisted on extraterritoriality, human rights, privacy, international justice, jurisprudence and colonialism grounds, the introduction of these regulations have had the effect of putting these jurisdictions far ahead of onshore regulatory regimes."@en . . . . . . . "\"Architect\" of the famous Double Irish IP-based BEPS tool."@en . . "217852"^^ . . . . . . "#c6dbf7"@en . . . . . . . . . . . . . . . . . . . . "19"^^ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "left"@en . "right"@en . "Corporate haven"@en . . "Feargal O'Rourke CEO PwC ."@en . . . . . . . . . . . . . . . . . . "\u064A\u0633\u062A\u062E\u062F\u0645 \u0645\u0644\u0627\u0630 \u0627\u0644\u0634\u0631\u0643\u0627\u062A (\u0623\u0648 \u0627\u0644\u0645\u0644\u0627\u0630 \u0627\u0644\u0636\u0631\u064A\u0628\u064A \u0644\u0644\u0634\u0631\u0643\u0627\u062A \u0623\u0648 \u0627\u0644\u0645\u0644\u0627\u0630 \u0627\u0644\u0636\u0631\u064A\u0628\u064A \u0645\u062A\u0639\u062F\u062F \u0627\u0644\u062C\u0646\u0633\u064A\u0627\u062A) \u0644\u0648\u0635\u0641 \u0627\u0644\u0648\u0644\u0627\u064A\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064A\u0629 \u0627\u0644\u062A\u064A \u062A\u062C\u062F\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0645\u062A\u0639\u062F\u062F\u0629 \u0627\u0644\u062C\u0646\u0633\u064A\u0627\u062A \u062C\u0630\u0627\u0628\u0629 \u0644\u062A\u0623\u0633\u064A\u0633 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0627\u0644\u062A\u0627\u0628\u0639\u0629 \u0623\u0648 \u062A\u0623\u0633\u064A\u0633 \u0645\u0642\u0631\u0627\u062A \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0625\u0642\u0644\u064A\u0645\u064A\u0629 \u0623\u0648 \u0627\u0644\u0631\u0626\u064A\u0633\u064A\u0629\u060C \u0648\u064A\u0631\u062C\u0639 \u0630\u0644\u0643 \u063A\u0627\u0644\u0628\u064B\u0627 \u0625\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064A\u0628\u064A\u0629 \u0627\u0644\u0645\u0648\u0627\u062A\u064A\u0629 (\u0648\u0644\u064A\u0633 \u0641\u0642\u0637 \u0645\u0639\u062F\u0644 \u0627\u0644\u0636\u0631\u064A\u0628\u0629 \u0627\u0644\u0631\u0626\u064A\u0633\u064A) \u0648\u0627\u0644\u0642\u0648\u0627\u0646\u064A\u0646 \u0627\u0644\u0633\u0631\u064A\u0629 \u0627\u0644\u0645\u0648\u0627\u062A\u064A\u0629 (\u0645\u062B\u0644 \u062A\u062C\u0646\u0628 \u0627\u0644\u0644\u0648\u0627\u0626\u062D \u0623\u0648 \u0627\u0644\u0625\u0641\u0635\u0627\u062D \u0639\u0646 \u0645\u062E\u0637\u0637\u0627\u062A \u0627\u0644\u0636\u0631\u0627\u0626\u0628) \u0623\u0648 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062A\u0646\u0638\u064A\u0645\u064A\u0629 \u0627\u0644\u0645\u0648\u0627\u062A\u064A\u0629 (\u0645\u062B\u0644 \u062D\u0645\u0627\u064A\u0629 \u0627\u0644\u0628\u064A\u0627\u0646\u0627\u062A \u0627\u0644\u0636\u0639\u064A\u0641\u0629 \u0623\u0648 \u0642\u0648\u0627\u0646\u064A\u0646 \u0627\u0644\u062A\u0648\u0638\u064A\u0641)."@ar . . . . . . "Of the wider tax environment, O'Rourke thinks the OECD base-erosion and profit-shifting process is \"very good\" for Ireland. \"If BEPS sees itself to a conclusion, it will be good for Ireland.\""@en . . . . . "\u0645\u0644\u0627\u0630 \u0627\u0644\u0634\u0631\u0643\u0627\u062A"@ar . . . . . . . . .