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Submitted to the Faculty of Arts in fulfillment of the requirements for the Degree Mater of Arts in the Department of Criminal Justice at the University of Zululand, South Africa, 1992. / Hierdie studie poog om 'n studie van bestaande navorsingsliteratuur in verband met oorskakelingsoorde te onderneem ten einde die ontstaan en ontwikkeling van sulke inrigtings as 'n struktuur te beskryf en die funksie van die inrigtings uiteen te sit. = The establishment and efficient functioning of transitional havens may be instrumental in preparing the prisoner, who is still under sentence and whose treatment programme makes provision for admittance to such an institution, for reintroduction into free society. The objective of this study was to undertake an investigation of existing research literature relating to transitional havens, in order to describe the origin and development as well as the structure and functioning of these institutions. Arising from the "reintegration model" with its emphasis on community treatment and community integration, the prisoner is assisted and supported towards returning to society as a responsible and accountable person.

LL.M. / Please refer to full text to view abstract

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In 2000, two international organizations—the Financial Action Task Force (FATF) and the Organization for Economic Development (OECD)—attempted to attack the problems of money laundering and tax evasion through coercive soft law. Both organizations attempted to induce state compliance with international standards by placing noncompliant states on publicly available blacklists. The FATF blacklist, Non-Cooperative Countries or Territories, documented states that failed to implement international anti-money laundering standards and the OECD blacklist, Uncooperative Tax Havens, documented states that failed to implement international tax information-sharing agreements. This report examines the Cayman Islands’ quick compliance with these two international efforts. The report hypothesizes that the Cayman Islands’ complied quickly with both the FATF and OECD initiatives because the Cayman Islands’ had a strong financial institutional capacity and a high level of reputational risk from not complying. The report develops a methodology for testing this theory against other jurisdictions placed on both of the original FATF and OECD blacklists. The testing reveals that while financial institutional capacity and reputational risk may have contributed to the Cayman Islands’ and other states’ compliance with the FATF and OECD initiatives, these factors were not determinative. The report concludes that better metrics for state institutional capacity and reputational risk are needed to accurately measure states’ compliance with the FATF and OECD regimes. / text

Offshore jurisdictions attempt to attract foreign capital to themselves by having lower financial regulatory requirements than other jurisdictions. By examining the literature and the latest data on financial flows, the thesis attempts to identify the sources of the powerful systematic causes and effects of Offshore. It does this by disaggregating elements of Offshore that are normally conflated. An eclectic theory based on elements of liberal international theory and world-system structuralism is constructed in order to clarify the role of Offshore in the international economy. The conclusions are that Offshore is an integral part of the current global economic system; that further research may reveal that Offshore serves hegemonic interests; that regulatory competition is likely to remain a part of the international economy for the foreseeable future; and that, by finding common interests among hegemons and others, the invidious Offshore element of secrecy has a serious chance of being curtailed so that systematic stability can be increased.

Offshore jurisdictions attempt to attract foreign capital to themselves by having lower financial regulatory requirements than other jurisdictions. By examining the literature and the latest data on financial flows, the thesis attempts to identify the sources of the powerful systematic causes and effects of Offshore. It does this by disaggregating elements of Offshore that are normally conflated. An eclectic theory based on elements of liberal international theory and world-system structuralism is constructed in order to clarify the role of Offshore in the international economy. The conclusions are that Offshore is an integral part of the current global economic system; that further research may reveal that Offshore serves hegemonic interests; that regulatory competition is likely to remain a part of the international economy for the foreseeable future; and that, by finding common interests among hegemons and others, the invidious Offshore element of secrecy has a serious chance of being curtailed so that systematic stability can be increased. / Arts, Faculty of / Political Science, Department of / Graduate

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International tax planning is a phenomenon of recent years. One of the ways suitable for a tax optimization is the use of the area bearing the sign tax haven, which is also the subject of this thesis. The possibility of optimizing is demonstrated on a specific model example of American company optimizing through the jurisdiction of the Netherlands, which is often used for this purpose. Optimization areas included in this thesis are dividends, interest and royalties. Then based on the creation of optimization structures is shown how a company can achieve tax savings and increase net profit. Work is divided into six chapters. The first chapter builds a theoretical framework. The second chapter deals with international investment flows and the special position of the Netherlands in this area. The third chapter examines the main aspects that make tax havens attractive. The fourth chapter describes the economic, business and tax environment in the Netherlands. The fifth chapter is created by the analysis of optimization for a specific model example. The final chapter discusses current initiatives of the OECD, EU and US in the fight against tax havens.

Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. In 2013, Sweden decreased its corporate tax from 26.3% to 22%. This paper is an empirical study of the effect of the corporate tax change on Swedish multinational companies’ tax avoidance. By using a difference-in-differences model, and a sample of firm-level financial data from 19 821 domestic and multinational Swedish companies covering the period 2011 – 2015, a regression analysis is performed to estimate the effect of the policy change. Irrespective of empirical specification, I find no statistically significant effect of the tax change on tax avoidance.