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  1. Deifinition & tax haven origin
  2. Main users
    1. Multinationals
    2. Criminals
    3. BIG 4
    4. Stars
  3. Impacts
    1. Developed and poor countries
    2. Worldwide economy
  4. Fight
    1. State Fight: G20 and governments
    2. Associations fight
  5. Conclusion

We learned some countries use very low imposition taxes. In example: Ireland. This country attracts many companies as others tax haven because they can better manage their cash. US companies realised a third of its benefits through 3 countries: Netherlands, Ireland and Bermuda?Or 26 billions potential consumers! It only represents about 2 times Ile de France population.

Different tax havens lists were made. The OECD listed 37 countries on its grey list and 2 on its blacklist (Costa Rica and Malaysia). IMF counted 17 offshore financial center and ATTAC (Association for the Taxation of Financial Transactions for the Aid of Citizens) about 50 tax havens (new ones in Africa).
But these tax havens false competition and they focus money where there isn't an economic need. Most of all, multinationals used it.

It's difficult for the countries their policy affected to fight against tax haven. First of all, it's difficult to explain to citizens when a company delocalize, and so make people on the dole, it delocalise its benefits to an other country. Moreover, a country can't fight alone against a tax haven; it would represent a disadvantage for the country with higher tax rate. But maybe the main problem is the close link between politics and business field.

[...] Its government increased tax exemption to attract companies and capitals. But there are bad consequences: Normally taxes permits to invest in education, health, defence But in a tax haven, the production of the country evades and the country has less money to invest in public spending. So in African countries we have some education, health and safety problems. Where multinationals finds profits, they take poor people money. It increases inequalities, richer become richer and they seems to give work to poor who pay taxes. [...]

[...] To create a screen company in City, it only costs approximately 250 Euros. It's a real opportunity for businessmen. Each year new off shore companies are created. The Cayman Islands are the 5th financial center in the world and the first foreign investor in China. They shelter 65,000 companies for 47,000 inhabitants! Jersey, the British island is the first banana exporter in Europe thanks to US companies as Dole, Chiquita or Fresh Del Monte who benefits from this tax haven. [...]

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