Tax Havens International Tax Avoidance and Evasion

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Corruption.

International business enterprises.

Tax incentives.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2010

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

This report is one in a series of updates. For the most recent coverage of this report series, please see 10-R4-0623b in the 2010 issue

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Government Division. Tax Havens

Publisher Number:

CRS-2013-GVF-0018

Access Restriction:

Restricted for use by site license