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Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
SLU Law Journal Online
Freeports, special zones that offer favorable tax policies to goods being housed therein, are quietly and quickly becoming a favored investment tactic used by the ultra-wealthy. In this article, Charles F. Whitten discusses how freeport expansion threatens to unravel international efforts to combat tax avoidance and money laundering.
The Global Minimum Tax Agreement: An End To Corporate Tax Havens?, Colleen Essid
The Global Minimum Tax Agreement: An End To Corporate Tax Havens?, Colleen Essid
SLU Law Journal Online
The June 2021 OECD Global Tax Agreement between countries advocates for a Global Minimum Corporate Tax (GMT) rate of 15%. In this article, Colleen Essid argues that if the negotiating countries manage to overcome roadblocks from countries such as Ireland and the potential hurdle of U.S. congressional approval, the GMT could mean the end of the modern-day tax haven.