Tax Havens : International Tax Avoidance and Evasion.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Corruption.

International business enterprises.

Tax incentives.

Physical Description:

1 online resource (1 online resource (60 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

System requirements: PDF reader software.

text file

PDF

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:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Feb. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: United States. General Accounting Office. General Government Division. Tax Havens

Access Restriction:

Restricted for use by site license.