Hafan treth

Ardal neu wlad lle ceir rhai trethi isel, neu ddim o gwbwl ydy hafan treth, sydd o'r herwydd yn fan lle mae llawer o fuddsoddwyr o wledydd eraill yn osgoi talu'r trethi isel hynny.^[1]

Enghreifftiau

Mae ymchwil^[2] yn awgrymu bod oddeutu 15% o wledydd y byd yn hafanau treth, bod y gwledydd hyn yn fychain a chyfoethog, ac mae tueddiad i wledydd sydd yn cael eu llywodraethu a rheoleiddio'n well i fod yn fwy tebygol o fod yn hafanau treth, ac yn fwy tebygol o fod yn llwyddiannus os ydynt yn dod yn hafanau treth.

Y Swistir
Lwcsembwrg - dirprwy hafan treth yn bennaf^[3]

Gwledydd sofran eraill sydd yn cael eu hystyried fel 'hanner hafanau treth' oherwydd cyfraddau treth isel a rheoleiddio llac yw:^[4]

Iwerddon^[5]
Yr Iseldiroedd - dirprwy hafan treth yn bennaf^[3]

Awdurdodaethau heb sofraniaeth sydd yn cael eu labeli yn aml fel hafanau treth:

Beirniadaeth

Honnir bod cysylltiad rhwng sawl hafan treth a thwyll, gwyngalchu arian a therfysgaeth.^[13]

Eginyn erthygl sydd uchod am economeg neu arianneg. Gallwch helpu Wicipedia drwy ychwanegu ato.

Eginyn erthygl sydd uchod am ddaearyddiaeth. Gallwch helpu Wicipedia drwy ychwanegu ato.

Cyfeiriadau

↑ Dharmapala, Dhammika und Hines Jr., James R. (2006) Which Countries Become Tax Havens?
↑ Working paper 12802
↑ ^3.0 ^3.1 Kevin S. Markle and Douglas A. Shakelford (2009): Do Multinationals or Domestic Firms Face higher Effective Tax Rates; University of North Carolina Univ., June 2009
↑ "Unite's Notes On The Front: Tax Haven Dictionary". Notesonthefront.typepad.com. 2013-05-27. Cyrchwyd 2013-07-03.
↑ "Treasure Ireland | Robert Nielsen". Robertnielsen21.wordpress.com. Cyrchwyd 2013-07-03.
↑ Nicholas Shaxson (2011): Treasure Islands, Tax Havens and the Men Who Stole the World; The Bodley Head, London, 2011
↑ Dan Nakaso: U.S. tax shelter appears secure; San Jose Mercury News, 25 Dec. 2012, p.1,5
↑ "Top tax haven got more investment in 2013 than India and Brazil: U.N". Reuters. Archifwyd o'r gwreiddiol ar 2015-10-17. Cyrchwyd 29 July 2015.
↑ Guardian US interactive team. "China's princelings storing riches in Caribbean offshore haven". the Guardian. Cyrchwyd 29 July 2015.
↑ William Brittain-Catlin (2005): Offshore – The Dark Side of the Global Economy; Farrar, Straus and Giroux, 2005.
↑ Leslie Wayne (2012): How Delaware Thrives as a Corporate Tax Haven; The New York Times, 30 Jun.2012.
↑ Reuven S. Avi-Yonah (2012): Statement to Congress; University of Michigan School of Law, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.
↑ "These Islands Aren’t Just a Shelter From Taxes" New York Times, 5 May 2012

[ssrn-1] Dharmapala, Dhammika und Hines Jr., James R. (2006) Which Countries Become Tax Havens?

[2] Working paper 12802

[Kevin_S_2009-3] 3.0 ^3.1 Kevin S. Markle and Douglas A. Shakelford (2009): Do Multinationals or Domestic Firms Face higher Effective Tax Rates; University of North Carolina Univ., June 2009

[4] "Unite's Notes On The Front: Tax Haven Dictionary". Notesonthefront.typepad.com. 2013-05-27. Cyrchwyd 2013-07-03.

[5] "Treasure Ireland | Robert Nielsen". Robertnielsen21.wordpress.com. Cyrchwyd 2013-07-03.

[6] Nicholas Shaxson (2011): Treasure Islands, Tax Havens and the Men Who Stole the World; The Bodley Head, London, 2011

[7] Dan Nakaso: U.S. tax shelter appears secure; San Jose Mercury News, 25 Dec. 2012, p.1,5

[8] "Top tax haven got more investment in 2013 than India and Brazil: U.N". Reuters. Archifwyd o'r gwreiddiol ar 2015-10-17. Cyrchwyd 29 July 2015.

[9] Guardian US interactive team. "China's princelings storing riches in Caribbean offshore haven". the Guardian. Cyrchwyd 29 July 2015.

[10] William Brittain-Catlin (2005): Offshore – The Dark Side of the Global Economy; Farrar, Straus and Giroux, 2005.

[11] Leslie Wayne (2012): How Delaware Thrives as a Corporate Tax Haven; The New York Times, 30 Jun.2012.

[12] Reuven S. Avi-Yonah (2012): Statement to Congress; University of Michigan School of Law, Permanent Subcommittee on Investigations, U.S. Congress, 20 Sep.2012.

[13] "These Islands Aren’t Just a Shelter From Taxes" New York Times, 5 May 2012

[1]

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

[13]