TOBIN, Gary; WALSH, Keith. What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven. The Economic and Social Review, [S. l.], v. 44, n. 3, Autumn, p. 401–424, 2013. Disponível em: https://esr.ie/index.php/esr/article/view/78. Acesso em: 19 feb. 2026.