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tion: Deconstructing Offshore Finance ),作者是( Clark, Gordon L.。 Lai, Karen P. Y.。 Wojcik, Dariusz。 ),作者单位是( 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 ),关键词是( offshore finance。 tax havens。 financial centers。 globalization。 ),翻译为中文为( 离岸金融;避税港;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. ),翻译中文为( 最近的丑 闻,包括亚马逊,苹果,谷歌,星巴克,汇丰银行等大型企业,都强调了避税,逃税和离岸金融活动的问题。 考虑到其对日益增长的不平等和金融不稳定的重要性,新媒体和公众的关注是很有道理的,对这些问题的新研究迫在眉睫。 然而,在长期的离岸金融的使用中,却存在着混乱。 一些应用互换的避税天堂;别人去尽量利用它作为一个同义词,国际金融。 我们认为,离岸金融需要一个精确的定义和谨慎的定位在一个更广泛的经济地理框架。 我们建议的定义基于法律和会计,除了金融,离岸金融方面,我们提出了全球金融网络的概念将离岸司法管辖区和离岸金融公司的 Nexus和领土与全球生产网络。 这套阶段的三个研究文章提出的这一问题,在全球和区域尺度的海洋金融网络地图,并探讨其原因和机制。 );发表的刊名是( Economic geography ),年卷期是( 2020年 91卷 3期 ), 总页数是( 13 ), 馆藏单位是( 中国科学技。
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