Surga pajak atau suaka pajak (bahasa Inggris:tax havencode: en is deprecated , bahasa Belanda:belastingparadijscode: nl is deprecated ) adalah yurisdiksi dengan tingkat perpajakan "efektif" yang sangat rendah untuk investor asing (tarif "headline" mungkin lebih tinggi).[a][1][2][3][4][5] Dalam beberapa definisi tradisional, surga pajak juga menawarkan kerahasiaan keuangan.[b][6]
Catatan
↑Many corporate–focused tax havens have high nominal rates of taxation (e.g. Netherlands at 25%, United Kingdom at 19%, Singapore at 17%, and Ireland at 12.5%), but maintain a tax regime that excludes sufficient items from taxable income to bring the effective rates of taxation closer to zero
↑Since the post–2000 OECD–IMF–FATF initiatives on reducing banking secrecy and increasing transparency, modern academics consider the secrecy component to be redundant. See §Definitions.
↑"Tax haven definition and meaning | Collins English Dictionary" (dalam bahasa Inggris). Collins Dictionary. Diarsipkan dari versi aslinya tanggal 28 Desember 2017. Diakses tanggal 27 Desember 2017. A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.
