Links Dec 7

The determinants of tax haven FDI Science Direct
Paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax haven subsidiaries.

Cayman Islands fraudsters may have moved $450 million to Cuba Caribbean News Now!
Very interesting report by Kenneth Rijock, a contributor to our Tax Justice Focus: The Whistleblower Edition

Bermuda Premier: critics show ‘a lack of respect’ The Royal Gazette

Google, Apple and Starbucks would face ‘laughable’ fines for tax dodging under new rules The Independent

Cadbury owner paid no UK corporation tax last year The Guardian

Canada’s corporate tax cuts didn’t create jobs, they created corporate cash hoarding Press Progress

Who Belongs to Canada’s Low-Tax Club? Canadians for Tax Fairness

The burden of the financial crisis has fallen on ordinary people, and not the business sector that caused it Tax Research UK

Now the Financial Reporting Council is realising tax is a risk that needs to be reported Tax Research UK

Australian Taxation Office targets elite school fees from offshore tax havens The Australian



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