Editing Corporate haven (section)

===Quantitative measures===
{{main|Conduit and Sink OFCs}}

More scientific, are the quantitative-driven studies (focused on empirical outcomes), such as the work by the University of Amsterdam's CORPNET in [[Conduit and Sink OFCs]],<ref name="xxxx">{{cite journal|title=Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network|journal=[[Nature (journal)|Nature]] |date=24 July 2017|doi=10.1038/s41598-017-06322-9|df=dmy-all|last1=Garcia-Bernardo|first1=Javier|last2=Fichtner|first2=Jan|last3=Takes|first3=Frank W.|last4=Heemskerk|first4=Eelke M.|volume=7|issue=1|page=6246|pmid=28740120|pmc=5524793|arxiv=1703.03016|bibcode=2017NatSR...7.6246G}}</ref> and by University of Berkley's [[Gabriel Zucman]].<ref name="zuc"/>  They highlight the following modern corporate tax havens, also called [[Conduit and Sink OFCs|Conduit OFCs]], and also highlight their "partnerships" with key traditional [[tax haven]]s, called [[Conduit and Sink OFCs|Sink OFCs]]:
{{ordered list|type=lower-roman
| {{flagcountry|NLD|1912}} - the "mega" Conduit OFC, and focused on moving funds from the EU (via the "[[dutch sandwich]]" BEPS tool) to Luxembourg and the "triad" of Bermuda/BVI/Cayman.<ref>{{cite web| url=http://www.dutchnews.nl/news/archives/2017/07/the-netherlands-is-worlds-biggest-conduit-to-offshore-tax-havens-research/| title=The Netherlands is world's biggest conduit to offshore tax havens: research| publisher=Dutch News NL| date=24 July 2017| access-date=11 May 2018| archive-url=https://web.archive.org/web/20180214160801/http://www.dutchnews.nl/news/archives/2017/07/the-netherlands-is-worlds-biggest-conduit-to-offshore-tax-havens-research| archive-date=14 February 2018| url-status=dead| df=dmy-all}}</ref><ref>{{cite magazine| url=https://www.complianceweek.com/blogs/global-glimpses/netherlands-not-bermuda-is-the-tax-evasion-capital-of-the-world#.WsIZdojwZPY| title=Netherlands, not Bermuda, is the tax evasion capital of the world| magazine=[[Compliance Week]]| date=30 July 2017| access-date=13 May 2018| archive-url=https://web.archive.org/web/20180403001737/https://www.complianceweek.com/blogs/global-glimpses/netherlands-not-bermuda-is-the-tax-evasion-capital-of-the-world#.WsIZdojwZPY| archive-date=3 April 2018| url-status=dead| df=dmy-all}}</ref>
| {{flagcountry|GBR|1912}} - 2nd largest Conduit OFC and the link from Europe to Asia; 18 of the 24 Sink OFCs are current, or past, dependencies of the U.K.<ref>{{cite web| url=https://www.accountancydaily.co/uk-second-largest-conduit-tax-havens| title=UK second largest conduit for tax havens| publisher=Accountancy Weekly| date=27 July 2017| access-date=11 May 2018| archive-url=https://web.archive.org/web/20180403051452/https://www.accountancydaily.co/uk-second-largest-conduit-tax-havens| archive-date=3 April 2018| url-status=dead| df=dmy-all}}</ref><ref>{{cite news| url=https://www.independent.co.uk/news/uk/politics/brexit-eu-chancellor-philip-hammond-welt-am-sonntag-uk-tax-haven-europe-a7527961.html| title=UK could become 'tax haven' of Europe if it is shut out of single market after Brexit, Chancellor suggests| newspaper=Independent| date=15 January 2017| access-date=11 May 2018| archive-url=https://web.archive.org/web/20180402225714/https://www.independent.co.uk/news/uk/politics/brexit-eu-chancellor-philip-hammond-welt-am-sonntag-uk-tax-haven-europe-a7527961.html| archive-date=2 April 2018| url-status=live| df=dmy-all}}</ref><ref name="tjn1"/>
| {{flagcountry|CHE|1912}} - long-established corporate tax haven and a major Conduit OFC for Jersey, one of the largest established offshore tax havens.
| {{flagcountry|SGP|1912}} - the main Conduit OFC for Asia, and the link to the two major Asian Sink OFCs of Hong Kong and Taiwan (Taiwan is described as the Switzerland of Asia<ref>{{cite web|url=https://www.taxjustice.net/2016/02/10/taiwan-the-un-noticed-asian-tax-haven/|title=Taiwan, the un-noticed Asian tax haven?|publisher=Tax Justice Network|date=10 February 2016}}</ref>).
| {{flagcountry|IRE|1912}} - the main Conduit OFC for U.S. links (see [[Ireland as a tax haven]]), who make heavy use of Sink OFC Luxembourg as a backdoor out of the Irish corporate tax system.<ref name="llux"/>
}}

The only jurisdiction from the above list of major global corporate tax havens that makes an occasional appearance in OECD-IMF tax haven lists is Switzerland.  These jurisdictions are the leaders in IP-based BEPS tools and use of intergroup IP charging and have the most sophisticated IP legislation.  They have the largest tax treaty networks and all follow the {{slink||Employment tax}} approach.

The analysis highlights the difference between "suspected" onshore tax havens (i.e. major Sink OFCs Luxembourg and Hong Kong), which because of their suspicion, have limited/restricted bilateral tax treaties (as countries are wary of them), and the Conduit OFCs, which have less "suspicion" and therefore the most extensive bilateral tax treaties.<ref name="ukx"/><ref name="dut2"/>  Corporates need the broadest tax treaties for their [[BEPS]] tools, and therefore prefer to base themselves in Conduit OFCs (Ireland and Singapore), which can then route the corporate's funds to the Sink OFCs (Luxembourg and Hong Kong).<ref name="fordam"/>
[[File:List of sink-OFCs, ordered by sink centrality value.png|thumb|"Uncovering Offshore Financial Centers": List of Sink OFCs by value (highlighting the current and ex. U.K. dependencies, in light blue)]]
Of the major Sink OFCs, they span a range between traditional tax havens (with very limited tax treaty networks) and near-corporate tax havens:
{{ordered list|type=lower-roman
| {{flagcountry|BVI|1912}} {{flagcountry|BER|1912}} {{flagcountry|CYM|1912}} - The Caribbean "triad" of Bermuda/BVI/Cayman are classic major tax havens, and therefore with limited access to full global tax treaty networks, thus relying on Conduit OFCs for access; heavily used by U.S. multinationals.
| {{flagcountry|LUX|1912}} - noted by CORPNET as being close to a Conduit, however, U.S. firms are more likely to use Ireland/U.K. as their Conduit OFC to Luxembourg.
| {{flagcountry|HKG|1912}} - often described as the "Luxembourg of Asia";<ref>{{cite web|url=https://citi.com/mss/docs/hk_luxembourg.pdf|title=Hong Kong; The next Luxembourg|publisher=Citibank Asia|date=April 2013|access-date=2018-05-23|archive-url=https://web.archive.org/web/20180524004123/https://citi.com/mss/docs/hk_luxembourg.pdf|archive-date=2018-05-24|url-status=dead}}</ref> U.S. firms are more likely to use Singapore as their Conduit OFC to route to Hong Kong.
}}

The above five corporate tax haven Conduit OFCs, plus the three general tax haven Sink OFCs (counting the Caribbean "triad" as one major Sink OFC), are replicated at the top 8-10 corporate tax havens of many independent lists, including the [[Oxfam]] list,<ref name="oxf1">{{cite web |url=https://www.oxfam.org/en/research/tax-battles-dangerous-global-race-bottom-corporate-tax |title=Tax Battles: the dangerous global race to the bottom on corporate tax |publisher=Oxfam |date=December 2016 |access-date=2018-05-18 |archive-url=https://web.archive.org/web/20180617142230/https://www.oxfam.org/en/research/tax-battles-dangerous-global-race-bottom-corporate-tax |archive-date=2018-06-17 |url-status=dead }}</ref><ref name="oxf2">{{cite web |url=https://d1tn3vj7xz9fdh.cloudfront.net/s3fs-public/bp-race-to-bottom-corporate-tax-121216-en.pdf |title=TAX BATTLES The dangerous global Race to the Bottom on Corporate Tax |publisher=Oxfam |date=December 2016 |access-date=2018-05-18 |archive-url=https://web.archive.org/web/20180331040012/https://d1tn3vj7xz9fdh.cloudfront.net/s3fs-public/bp-race-to-bottom-corporate-tax-121216-en.pdf |archive-date=2018-03-31 |url-status=dead }}</ref> and the [[Institute on Taxation and Economic Policy|ITEP]] list.<ref name="ITEP">{{cite web|url=https://itep.org/wp-content/uploads/offshoreshellgames2017.pdf |archive-url=https://ghostarchive.org/archive/20221009/https://itep.org/wp-content/uploads/offshoreshellgames2017.pdf |archive-date=2022-10-09 |url-status=live|title=Offshore Shell Games 2017|page=17|publisher=Institute of Taxation and Economic Policy|date=2017}}</ref>  (see {{slink||Corporate tax haven lists}}).