('location') (Coursera) RITL

Question 1

Answer 1

1. No/nominal taxes
2. No requirement of substantial activity
3. Lacking exchange of info
4. Lack of transparency

Question 2

Thief running away in Riften

Answer 2

• Keeping money out of tax heavy economies
• Taking loans from banks or subs instead of transferring taxable gains
• Companies avoiding taxes acting within the law and pleasing shareholders

Question 3

Answer 3

• Multinationals
• Countries
• International organisations
• Public
• NGOs

Question 4

Answer 4

• Bi-lateral tax agreements started locally, then expanded after WW1
• OCED model being used or iterated on by many
• The EUs weak activity in international tax law