Determinants of tax haven: overview of past studies

In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the developing nation which are the targeted tax haven territory. This study aimed at providing insight into the main determinants of tax haven and their effects. The method employed in this study involved reviewing prior study on tax haven. Findings suggests that the main determinants of tax haven region is not only the ones enshrined in Organization for Economic Co-operation and Development (OECD) criteria but others such governance index, institutional weakness, substantial amount of GDP from service industries etc. This study has also revealed that the conduit by which tax haven is being perpetrated is mainly via offshore financial centers (OFCs) which involve banks secrecy, transfer pricing (i.e. the devil in disguise) etc. This study recommends that stringent control measures and penalties for tax-resistant behaviors should be put in place by the international regulators like the World Bank and International Monetary Fund (IMF)

The Relationship Between Peer Relationship On Transfer Of Training Among Employees At Farmers’ Organization Authority

Transfer of training is important to an organization. This is because organization has devoted lot of money for sending their employees for training in order to increase the employees’ knowledge, skills and abilities. From the training they attended, it is essential for the employees to apply the learned knowledge into the workplace. The purpose of this study is to examine peer relationships influence the transfer of training at Farmers’ Organization Authority Headquarters, Kuala Lumpur. A cross-sectional study was chosen for this research. Data was gathered through questionnaire survey of employees (n=252). Quantitative methodology has been chosen for this study because it is to examine the relationships among peer relationship on the transfer of training among employees in Farmers’ Organization Authority Headquarters, Kuala Lumpur. Self-administered questionnaires were adapted from various sources and consist of variables related to transfer of training, and peer relationships used in data collection. Data gathered were analysed using Statistical Packages for Social Sciences, version 22.0 (SPSS). The implication of this study is that organization needs to be proactive in order to increase the employees’ peer relationship to support their employee as well as encourage conducive atmosphere to ensure the transfer of training occur in the workplace and utilise experienced workers efficiently.