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.  Parameter |url-status= yang tidak diketahui akan diabaikan (bantuan)
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.  Parameter |url-status= yang tidak diketahui akan diabaikan (bantuan)
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  Parameter |url-status= yang tidak diketahui akan diabaikan (bantuan)
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.  Parameter |url-status= yang tidak diketahui akan diabaikan (bantuan); Parameter |s2cid= yang tidak diketahui akan diabaikan (bantuan)
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.  Parameter |url-status= yang tidak diketahui akan diabaikan (bantuan); Parameter |s2cid= yang tidak diketahui akan diabaikan (bantuan)
6. Shaxson, Nicholas (9 January 2011). "Explainer: what is a tax haven?". The Guardian. Diakses tanggal 27 December 2017. 

Pranala luar

• International Financial Centres Forum (IFC Forum)
• IMF – Offshore Banking and Financial Centers
• Offshore Financial Centers – IMF Background Paper
• Global Forum on Transparency and Exchange of Information for Tax Purposes, OECD
• Global Financial Integrity
• Task Force on Financial Integrity & Economic Development
• An OECD Proposal To Eliminate Tax Competition Would Mean Higher Taxes and Less Privacy – Heritage Foundation: Washington D.C.
• The Economic Case for Tax Havens
• "Why tax havens are a blessing" – the Cato Institute
• "Profiting from corruption: The role and responsibility of financial institutions" – U4 Anti-Corruption Resource Centre
• Tax Havens • Explained With Maps (Documentary) Diarsipkan 21 January 2021 di Wayback Machine.
• Corporations seek to widen Tax Haven Loophole • June 12, 2013 • Institute for Policy Studies (IPS)
• CEOs who seek to widen tax haven loopholes • June 12, 2013 • Sarah Anderson, Scott Klinger, Javier Rojo