Back ملاذ ضريبي Arabic Афшорная зона Byelorussian Paradís fiscal Catalan Daňový ráj Czech Hafan treth Welsh Skattely Danish Steueroase German Φορολογικός παράδεισος Greek Tax haven English Impostparadizo Esperanto
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]
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- ^ "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.
- ^ "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.
- ^ "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
- ^ 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.
- ^ 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.
- ^ Shaxson, Nicholas (9 January 2011). "Explainer: what is a tax haven?". The Guardian. Diakses tanggal 27 December 2017.