Franklin

Tax Havens. [electronic resource] : International Tax Avoidance and Evasion.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [s.n.], 2010.
Format/Description:
Government document
Book
1 online resource (52 p., digital, PDF file)
Status/Location:
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Subjects:
Corruption.
Revenue.
Tax incentives.
Summary:
Explains which countries might be considered tax havens, including discussion of the Organization for Economic Cooperation and Development initiatives and lists. Discusses corporate profit-shifting mechanisms, existence and magnitude of profit shifting activity, and individual tax evasion and its revenue cost. Reviews policy options to respond to corporate profit shifting and individual tax evasion, and summarizes specific enacted and proposed legislation.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress.Congressional Research Service. Tax Havens
Access Restriction:
Restricted for use by site license.