文獻檢索第一次作業(yè)解析(編輯修改稿)
2024-12-12 07:13 本頁面
【文章內(nèi)容簡介】 tion: Deconstructing Offshore Finance ），作者是（ Clark, Gordon L.。Lai, Karen P. Y.。Wojcik, Dariusz。 ），作者單位是（ Univ Oxford, Smith Sch Enterprise amp。 Environm, Oxford OX1 3QY, England。Natl Univ Singapore, Dept Geog, Singapore 117570, Singapore。Univ Oxford, Sch Geog amp。 Environm, Oxford OX1 3QY, England ），關鍵詞是（ offshore finance。tax havens。financial centers。globalization。 ），翻譯為中文為（ 離岸金融；避稅港；金融中心；全球化； ）；文摘是（ Recent scandals involving large corporations including Amazon, Apple, Google, Starbucks, and HSBC have highlighted the problems of tax avoidance, evasion, and offshore financial activities. Considering their significance to growing inequality and financial instability, renewed media and public attention is well justified, and new research on these topics urgent. At the same time, however, there is confusion in the very use of the term offshore finance. Some apply it interchangeably with tax havens。 others go as far as to use it as a synonym of international finance. We argue that offshore finance needs a precise definition and careful positioning in a broader economic geographical framework. We suggest a definition based on the legal and accounting, in addition to financial, aspects of offshore finance, and we propose the concept of global financial works to situate offshore jurisdictions and offshore finance in the firmterritory nexus and in relation to global production works. This sets the stage for the three research articles presented in this issue, which map offshore financial works at global and regional scales, and investigate their causes and mechanisms. ），翻譯中文為（ 最近的丑 聞，包括亞馬遜，蘋果，谷歌，星巴克，匯豐銀行等大型企業(yè)，都強調了避稅，逃稅和離岸金融活動的問題?？紤]到其對日益增長的不平等和金融不穩(wěn)定的重要性，新媒體和公眾的關注是很有道理的，對這些問題的新研究迫在眉睫。然而，在長期的離岸金融的使用中，卻存在著混亂。一些應用互換的避稅天堂；別人去盡量利用它作為一個同義詞，國際金融。我們認為，離岸金融需要一個精確的定義和謹慎的定位在一個更廣泛的經(jīng)濟地理框架。我們建議的定義基于法律和會計，除了金融，離岸金融方面，我們提出了全球金融網(wǎng)絡的概念將離岸司法管轄區(qū)和離岸金融公司的 Nexus和領土與全球生產(chǎn)網(wǎng)絡。這套階段的三個研究文章提出的這一問題，在全球和區(qū)域尺度的海洋金融網(wǎng)絡地圖，并探討其原因和機制。 ）；發(fā)表的刊名是（ Economic geography ），年卷期是（ 2020年 91卷 3期 ）， 總頁數(shù)是（ 13 ）， 館藏單位是（ 中國科學技
公司管理相關推薦
鄂ICP備17016276號-1