In the absence of any universally agreed approach to classifying offshore investments and investment hub activity, this chapter has opted for a narrow and conservative perimeter of analysis based on a list of tax havens originally proposed by the OECD9 and a limited set of SPE jurisdictions, which are those that have a long-standing record of published SPE data, with the Netherlands and Luxembourg accounting for the lion’s share. It should be noted that many other economies facilitate transit FDI in various ways. Annex II provides alternative options and results
đang được dịch, vui lòng đợi..