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An Overview of the European Tax Havens
A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Maftei, Loredana Article An Overview of the European Tax Havens CES Working Papers Provided in Cooperation with: Centre for European Studies, Alexandru Ioan Cuza University Suggested Citation: Maftei, Loredana (2013) : An Overview of the European Tax Havens, CES Working Papers, ISSN 2067-7693, Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi, Vol. 5, Iss. 1, pp. 41-50 This Version is available at: http://hdl.handle.net/10419/198228 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. https://creativecommons.org/licenses/by/4.0/ www.econstor.eu AN OVERVIEW OF THE EUROPEAN TAX HAVENS Loredana Maftei* Abstract: In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. -
21 Triglav Trophy ANNOUNCEMENT
SLOVENE SKATING UNION FIGURE SKATING CLUB JESENICE Slovene Skating Union Figure Skating Club Jesenice e-mail: [email protected] e-mail: [email protected] 21st Triglav Trophy INTERNATIONAL FIGURE SKATING COMPETITION JESENICE, SLOVENIA, April 4th–8th, 2012 ANNOUNCEMENT Organizer: Figure Skating Club Jesenice Slovene Skating Union Ledarska 4, 4270 Jesenice Celovška 25, 1000 Ljubljana Slovenia Slovenia Venue: “Podmežakla” Ice Rink, Jesenice (indoor ice rink, size 30m x 60m) Time: April 4st- April 8th, 2012 Events: SINGLE SKATING: SENIOR – Ladies, Men JUNIOR – Ladies, Men ADVANCED NOVICE – Girls, Boys _________________________________________________________________ General note: The competition will be held in accordance with the ISU Regulations figure Skating 2010 and respective ISU Communications for Figure Skating. Competition will fulfil also Communication N. 1460 paragraph 2. - ISU World Standings. TRIGLAV TROPHY 2012 1 ANNOUNCEMENT SLOVENE SKATING UNION FIGURE SKATING CLUB JESENICE Technical panel will be from (3) different ISU countries. If there are minimum 8 single skaters out of four different ISU countries, points for World Standings will be awarded. Participation: ISU Members Each team may enter four competitors (two ladies, two men) in senior single skating events and four competitors (two ladies, two men) in each category in single skating of junior and novice events (unless the Organizing Committee decides otherwise). The entries that were placed the first three at the ISU Junior Grand Prix Final 2011/2012 and ISU Grand Prix Final 2011/2012 and the medallists of the World Junior Championships 2012, Europe and World Championships 2012, are not counted into the quota above. The Slovene Skating Union and the organiser reserve the right to enter additional teams and additional competitors in each category. -
MR BONAVENTURA MONACO VIENNA MAY 14Th
MONACO ECONOMIC OUTLINE A Unique Economic Model > Tuesday, May 14th 2019 MONEGASQUES’ SINGULARITIES 2 KM2 > 37 308 Second smallest INHABITANTS country +5% 1297 POLITICAL STABILITY 139 > 8 378 NATIONALITIES CITIZENSHIPS 22% MONEGASQUES’ SINGULARITIES MONACO ECONOMIC MODEL ENGAGEMENT 1 International strategic partnerships 2 Develop expertise / Maintain Diversity / Liberal Approach to Business 3 Sustainable development the economy’s core ENVIRONNEMENT ECONOMIC GOWTHMODELECONOMIC Carbon Neutrality 0% by 2050 PILAR # 1: INTERNATIONAL STRATEGIG PARTNERSHIPS INTERNATIONAL TRADE 2 988 M € 52% GDP INT. REPRESENTATION GLOBAL PRESENCE ONU / € / OECD > 130 Intergovernmental agreements > 120 diplomatic relations A sovereignty linked to the world A strategic location with great commercial potential European Union 510 million consumers Mediterranean Basin 272 million consumers Africa Monaco st 1 commercial partner apart from Europe FOREIGN TRADE: 2000 EXPORTS 1500 1436,3 EXPORTATIONS 1355,5 • 73,7% Europe 1208,2 • 13,5% Africa 921,5 • 7,3% Asia 1000 872,2 842,2 866,2 753,2 • 4% America IMPORTATIONS • 1,6% Near & Far 500 East 119 IMPORTS 0 TRADE BALANCE 2014 2015 2016 2017 • 80% Europe • 9,4% Asia -366 • -500 -434 6,6% America -570,1 • 3,4% Africa • 0.5% Near &Far East -1000 Foreign trade- balance of trade in M € - Period 2014-2017 Sources: IMSEE – edition 2018 / Directorate-General of Customs and Indirect Taxes (France) PILAR # 2: COMPARATIVE ADVANTAGE • Rising knowhow in niche markets • Fostering diversification • Maintaining Balance INNOVATION Sectors of the Monegasque economy (as % of GDP) A diversified and balanced model within a liberal environment ECONOMIC DEVELOPMENT TOWARD INNOVATION IT +12% and still the best to come… STARTUP PROGRAM SMART PRINICPALITY INNOVATION AND DIGITAL TRANSFORMATION • Promote innovation, • Promote quality of life, • Create jobs and catalyze economic growth, • Deliver a new cycle of economic prosperity, • Strengthen local competitiveness. -
No. 1 Demography and Health in Eastern Europe and Eurasia
Working Paper Series on the Transition Countries No. 1 DEMOGRAPHY AND HEALTH IN EASTERN EUROPE AND EURASIA Ayo Heinegg Robyn Melzig James Pickett and Ron Sprout June 2005 Program Office Bureau for Europe & Eurasia U.S. Agency for International Development 1 Demography and Health in Eastern Europe and Eurasia Ayo Heinegg Academy for Educational Development Email: [email protected] Robyn Melzig U.S. Agency for International Development, Washington DC Email: [email protected] James Pickett U.S. Agency for International Development, Washington DC Email: [email protected] Ron Sprout U.S. Agency for International Development, Washington DC Email: [email protected] Abstract: Eastern Europe and Eurasia is the only region worldwide experiencing a contraction in population, which stems from both a natural decrease in the population (i.e., crude death rates exceeding crude birth rates) and emigration. The highest crude death rates in the world are found among the transition countries; so too the lowest fertility rates. This study analyzes these trends and attempts to assess some of the underlying health factors behind them. The report also examines the evidence regarding migration patterns, both political aspects (including trends in refugees and internally displaced persons) and economic aspects (including remittances, urbanization, and brain drain). 2 USAID/E&E/PO Working Paper Series on the Transition Countries September 2006 No.1 Demography and Health (June 2005) No.2 Education (October 2005) No.3 Economic Reforms, Democracy, and Growth (November 2005) No.4 Monitoring Country Progress in 2006 (September 2006) No.5 Domestic Disparities (forthcoming) No.6 Labor Markets (forthcoming) No.7 Global Economic Integration (forthcoming) The findings, interpretations, and conclusions expressed in these working papers are entirely those of the authors. -
Automatic Exchange of Information: Status of Commitments
As of 27 September 2021 AUTOMATIC EXCHANGE OF INFORMATION (AEOI): STATUS OF COMMITMENTS1 JURISDICTIONS UNDERTAKING FIRST EXCHANGES IN 2017 (49) Anguilla, Argentina, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman Islands, Colombia, Croatia, Cyprus2, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, India, Ireland, Isle of Man, Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Montserrat, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Turks and Caicos Islands, United Kingdom JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2018 (51) Andorra, Antigua and Barbuda, Aruba, Australia, Austria, Azerbaijan3, The Bahamas, Bahrain, Barbados, Belize, Brazil, Brunei Darussalam, Canada, Chile, China, Cook Islands, Costa Rica, Curacao, Dominica4, Greenland, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Lebanon, Macau (China), Malaysia, Marshall Islands, Mauritius, Monaco, Nauru, New Zealand, Niue4, Pakistan3, Panama, Qatar, Russia, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Saudi Arabia, Singapore, Sint Maarten4, Switzerland, Trinidad and Tobago4, Turkey, United Arab Emirates, Uruguay, Vanuatu JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2019 (2) Ghana3, Kuwait5 JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2020 (3) Nigeria3, Oman5, Peru3 JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2021 (3) Albania3, 7, Ecuador3, Kazakhstan6 -
The Permanent Neutrality Treaties
THE PERMANENTNEUTRALITY TREATIES The present European war has thrown into sharp relief the status of those smaller governments which, although in nowise shorn of attributes of sovereignty within their own borders, have nevertheless been placed by virtue of most solemn inter- national guarantees in a position of perpetual neutrality towards all other Powers. They are not to wage offensive warfare, nor, if the obligations resulting from these guarantees are faithfully observed, may their territories be in any degree the theatre of hostilities. While the chief examples of this peculiar status,- Belgium, Luxemburg and Switzerland,-are plainly, by reason of restricted area and population, in no condition to cope with the greater powers surrounding them, it is not alone their lack of size or strength that has marked them out for permanent neutrality or neutralization, but rather their essential relation to the map of Europe and the many conflicting interests innate in its geographical outlines which have seemed to make neces- sary their fixed withdrawal from plans of rivalry or territorial ambition and the creation in this manner of certain inter-spaces destined for peace whatever may be the fate of their more powerful neighbors. The precise conditions of such a neutrality are to be found in a long line of treaties and agreements comprising within their horizon a great variety of objects. For the purpose of the present examination, however, we shall lay out of detailed view all aspects of permanent neutrality save those attaching to the three governments just named since to consider the various phases of the subject would require much more space than that at the disposal of a single article. -
MONICA MONACO Founder
EUROPEAN REGULATORY CHANGES IN PAYMENTS: HOW IS THE “SAME • As for credit transfers, when a currency conversion CHARGES” RULE CHANGING IN EUROPE AND HOW WILL DYNAMIC CURRENCY service is offered by the payer’s payment service provider CONVERSION SERVICES BE OFFERED? in relation to a credit transfer that is initiated online directly at the website or at the application of the The European Parliament and the Council reached Building up on PSD2’s requirements in article 45 payment service provider, the payment service a political agreement on 19 December 2018 on (1c and 1d) for the transparency of charges and of provider shall inform the payer, in a clear, neutral and a Commission proposal to review and amend exchange rates prior to the transaction – on the side comprehensible manner, of the estimated charges for Regulation (EC) No 924/2009 covering charges on of Payment Services Providers (PSPs) – and on article currency conversion services applicable to the credit cross-border payments in the Union and currency 59 (2) for information from DCC providers at Point transfer prior to the initiation of the transaction. Moreover, conversion charges. The proposal was published by of Sale and ATMs, the new regulation allows for the payment service provider shall disclose the estimated the European Commission as recently as 28 March comparability between DCC and non-DCC for total amount of the credit transfer in the currency of 2018, which makes the agreement reached on the the payment service user. This is achieved through the payer’s account, including any transaction fee text in December the result of a fairly quick, nine- the following measures: and any currency conversion charges. -
Travail, Brussels, for a Preliminary Ruling in the Action Pending Before That Court Between
JUDGMENT OF 22.6.1972 — CASE 1/72 wage-earners or assimilated workers rocal agreement with the Member State who have worked for periods of time of which that worker is a national since in that State and are entitled to a pen such a condition is incompatible with sion there. the rule of equality of treatment which The grant of such a benefit to a foreign is one of the fundamental principles of worker who fulfils these conditions can Community law. not depend on the existence of a recip- In Case 1/72 Reference to the Court under Article 177 of the EEC Treaty by the Tribunal du Travail, Brussels, for a preliminary ruling in the action pending before that court between Rita Frilli, residing at Brussels, and Belgian State on the interpretation of Article 7(2) of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community and Article 2(1) and (3) of Regulation No 3 of the Council of 25 September 1958 concerning social security for migrant workers, in relation to the Belgian Law of 1 April 1969 establishing a guaranteed income for old people, THE COURT composed of: R. Lecourt, President, J. Mertens de Wilmars, President of Chamber, A. M. Donner, R. Monaco and P. Pescatore (Rapporteur), Judges, Advocate-General: H. Mayras Registrar: A. Van Houtte gives the following 458 FRILLI v BELGIUM JUDGMENT Issues of fact and of law I — Facts and procedure On 16 December 1971, further to the ar guments put forward at the hearing on 18 Mrs Rita Frilli, an Italian national, born November 1971, the Tribunal du Travail, on 29 March 1908, was employed in Bel Brussels, Eleventh Chamber, decided to gium in 1966 and 1967 and has continued request the Court of Justice for a prelimi to reside there. -
Euro Changeover-Related Inflation in Estonia
WORKING PAPER SERIES NO 1732 / SEPTEMBER 2014 ONE CURRENCY, ONE PRICE? EURO CHANGEOVER-RELATED INFLATION IN ESTONIA Jaanika Meriküll and Tairi Rõõm GROCERY PRICES IN THE EURO AREA: FINDINGS FROM INFORMAL ESCB EXPERT GROUP SET-UP TO ANALYSE A DISAGGREGATED PRICE DATASET In 2014 all ECB publications feature a motif taken from the €20 banknote. NOTE: This Working Paper should not be reported as representing the views of the European Central Bank (ECB). The views expressed are those of the authors and do not necessarily refl ect those of the ECB. Grocery prices in the euro area: Findings from informal ESCN expert group to analsyse a disaggregated price dataset This paper was prepared as part of a Eurosystem project group established to analyse a large-scale disaggregated dataset on grocery prices in the euro area. This proprietary dataset was obtained as a follow up to the 2011 Eurosystem Structural Issues Report (SIR) entitled “Structural features of the distributive trades and their impact on prices in the euro area”. The main motivation for obtaining these data was to enable the analysis of a variety of issues that was previously not possible owing to data limitations. More specifi cally (i) analysis of Single Market issues and quantifi cation of border effects (ii) measuring the impact of competition – both at the producer and retail level – on consumer price levels and (iii) consider potential implications for infl ation measurement arising from structural changes in retail sector such as the growing importance of discounters and private label brands. The data were obtained from Nielsen, an international market information and measurement company. -
Adapting to Change UK Policy Towards the Arctic Polar Regions Department Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH
Adapting To Change UK policy towards the Arctic Polar Regions Department Foreign and Commonwealth Office, King Charles Street, London SW1A 2AH © Crown copyright 2013. You may re-use this information (not Any enquiries regarding this including logos) free of charge in any publication should be sent to us format or medium, under the terms of at [email protected]. the Open Government Licence. To view this licence, visit www. This publication is available for download nationalarchives.gov.uk/doc/ at www.official-documents.gov.uk. opengovernment-licence/ or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU,or email: [email protected]. Adapting To Change UK policy towards the Arctic i - Adapting To Change - UK policy towards the Arctic Mark Simmonds Minister for the Polar Regions Foreign and Commonwealth Office Adapting To Change - UK policy towards the Arctic - ii Foreword “There is no doubt that the Arctic is on the frontier of global climate change impacts. Temperatures are rising twice as fast in the Arctic as over the rest of the world.” The Arctic has proved, time and again, to be As this document sets out, the United Kingdom one of the most dynamic and influential regions will continue to support and respect the sovereign of the world, despite its remoteness from large rights of the Arctic States to exercise jurisdiction population centres and its often challenging over their territory; the people who live and work geographical and climatic conditions. in the Arctic; and the unique and fragile natural environment. At the same time it outlines the The United Kingdom is not an Arctic State, but United Kingdom’s legitimate interests in the we are the Arctic’s nearest neighbour. -
Rytas Vilnius Partizan Nis Belgrade Alba Berlin As
ROUND 1 GROUP E RYTAS VILNIUS PARTIZAN NIS BELGRADE ALBA BERLIN AS MONACO GROUP F RATIOPHARM ULM FRAPORT SKYLINERS FRANKFURT LOKOMOTIV KUBAN KRASNODAR LDLC ASVEL VILLEURBANNE GROUP G VALENCIA BASKET UNICAJA MALAGA CRVENA ZVEZDA MTS BELGRADE LIMOGES CSP GROUP H UNICS KAZAN ZENIT ST PETERSBURG CEDEVITA ZAGREB MORABANC ANDORRA ROUND 2 GROUP E AS MONACO RYTAS VILNIUS PARTIZAN NIS BELGRADE ALBA BERLIN GROUP F LDLC ASVEL VILLEURBANNE RATIOPHARM ULM FRAPORT SKYLINERS FRANKFURT LOKOMOTIV KUBAN KRASNODAR GROUP G LIMOGES CSP VALENCIA BASKET UNICAJA MALAGA CRVENA ZVEZDA MTS BELGRADE GROUP H MORABANC ANDORRA UNICS KAZAN ZENIT ST PETERSBURG CEDEVITA ZAGREB ROUND 3 GROUP E PARTIZAN NIS BELGRADE AS MONACO RYTAS VILNIUS ALBA BERLIN GROUP F FRAPORT SKYLINERS FRANKFURT LDLC ASVEL VILLEURBANNE RATIOPHARM ULM LOKOMOTIV KUBAN KRASNODAR GROUP G UNICAJA MALAGA LIMOGES CSP VALENCIA BASKET CRVENA ZVEZDA MTS BELGRADE GROUP H ZENIT ST PETERSBURG MORABANC ANDORRA UNICS KAZAN CEDEVITA ZAGREB ROUND 4 GROUP E AS MONACO PARTIZAN NIS BELGRADE ALBA BERLIN RYTAS VILNIUS GROUP F LDLC ASVEL VILLEURBANNE FRAPORT SKYLINERS FRANKFURT LOKOMOTIV KUBAN KRASNODAR RATIOPHARM ULM GROUP G LIMOGES CSP UNICAJA MALAGA CRVENA ZVEZDA MTS BELGRADE VALENCIA BASKET GROUP H MORABANC ANDORRA ZENIT ST PETERSBURG CEDEVITA ZAGREB UNICS KAZAN ROUND 5 GROUP E PARTIZAN NIS BELGRADE RYTAS VILNIUS AS MONACO ALBA BERLIN GROUP F FRAPORT SKYLINERS FRANKFURT RATIOPHARM ULM LDLC ASVEL VILLEURBANNE LOKOMOTIV KUBAN KRASNODAR GROUP G UNICAJA MALAGA VALENCIA BASKET LIMOGES CSP CRVENA ZVEZDA MTS BELGRADE GROUP H ZENIT ST PETERSBURG UNICS KAZAN MORABANC ANDORRA CEDEVITA ZAGREB ROUND 6 GROUP E RYTAS VILNIUS AS MONACO ALBA BERLIN PARTIZAN NIS BELGRADE GROUP F RATIOPHARM ULM LDLC ASVEL VILLEURBANNE LOKOMOTIV KUBAN KRASNODAR FRAPORT SKYLINERS FRANKFURT GROUP G VALENCIA BASKET LIMOGES CSP CRVENA ZVEZDA MTS BELGRADE UNICAJA MALAGA GROUP H UNICS KAZAN MORABANC ANDORRA CEDEVITA ZAGREB ZENIT ST PETERSBURG. -
ICE Enforcement and Removal Operations Report
ICE Enforcement and Removal Operations Report Fiscal Year 2014 December 19, 2014 U.S. Immigration and Customs Enforcement . Enforcement and Removal Operations Table of Contents Background ...................................................................................................................... 1 Discussion ........................................................................................................................ 2 Appendix A ...................................................................................................................... 12 Appendix B ...................................................................................................................... 18 i I. Background This report summarizes U.S. Immigration and Customs Enforcement’s (ICE) Fiscal Year (FY) 2014 civil immigration enforcement and removal operations. ICE shares responsibility for enforcing the Nation’s civil immigration laws with U.S. Customs and Border Protection (CBP) and U.S. Citizenship and Immigration Services (USCIS). In executing its enforcement duties, ICE focuses on two core missions: (1) identifying and apprehending public safety threats—including criminal aliens and national security targets—and other removable individuals within the United States; and (2) detaining and removing individuals apprehended by ICE and CBP officers and agents patrolling our Nation’s borders. Each year, ICE immigration enforcement is impacted by operational factors, including the size of the removable population found in the interior and