Editing Corporate haven (section)

===Zucman Corporate tax havens===
{{see also|#Financial impact}}
Tax haven academic [[Gabriel Zucman]]'s (et alia) June 2018 list calculates the actual quantum of actual taxes shielded (versus counting legal Orbis database connections, or company subsidiaries) by profit shifting.  Ireland now exceeds the aggregate Caribbean complex (ex. Bermuda), in terms of being the largest overall global corporate tax haven (see {{slink||Financial impact}}).<ref name="gabrielzucman"/>  Ireland is also the largest EU-28 corporate tax haven.  The study estimates Ireland's effective tax rate is really 4%. The U.K. is a notable absence. (slide 68).<ref name="zuc"/><ref name="irishtimes.com"/><ref name="zuc10">{{cite news|url=https://www.wsj.com/articles/corporations-push-profits-into-tax-havens-as-countries-struggle-in-pursuit-study-says-1528634659|title=Zucman:Corporations Push Profits Into Corporate Tax Havens as Countries Struggle in Pursuit, Gabrial Zucman Study Says|quote=Such profit shifting leads to a total annual revenue loss of $200 billion globally|newspaper=Wall Street Journal|date=10 June 2018|access-date=13 June 2018|archive-url=https://web.archive.org/web/20190404203053/https://www.wsj.com/articles/corporations-push-profits-into-tax-havens-as-countries-struggle-in-pursuit-study-says-1528634659|archive-date=4 April 2019|url-status=live|df=dmy-all}}</ref>

{| class="wikitable sortable" style="text-align:left"
|+ style="text-align: left;" | Missing Profits of Nations. Table 2: Shifted Profits: Country-by-Country Estimates (2015)<ref name="gabrielzucman"/>
|-
!style="width:95px;text-align:left"|Zucman (et al.)<br/> Tax Haven<br/>
!style="width:95px;text-align:left"|Rank by<br/>Profit Shifted
!style="width:120px;text-align:left"|Corporate<br/>Profits ($bn)
!style="width:120px;text-align:left"|''Of Which:''<br/>Local ($bn)
!style="width:120px;text-align:left"|''Of Which:''<br/>Foreign ($bn)
!style="width:120px;text-align:left"|Profits<br/>Shifted ($bn)
!style="width:95px;text-align:left"|Effective<br/>Tax Rate (%)
!style="width:95px;text-align:left"|Corp. Tax<br/>Gain/Loss (%)
|-
|Belgium||10||80||48||32||-13||19%||16%
|-
|Ireland||1||174||58||116||-106||4%||58%
|-
|Luxembourg||6||91||40||51||-47||3%||50%
|-
|Malta||11||14||1||13||-12||5%||90%
|-
|Netherlands||5||195||106||89||-57||10%||32%
|-
|Caribbean||2||102||4||98||-97||2%||100%
|-
|Bermuda||9||25||1||25||-24||0%||n.a
|-
|Singapore||3||120||30||90||-70||8%||41%
|-
|Puerto Rico||7||53||10||43||-42||3%||79%
|-
|Hong Kong||8||95||45||50||-39||18%||33%
|-
|Switzerland||4||95||35||60||-58||21%||20%
|-
|All Others||12||||||||-51||||
|}