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Tax Havens International Tax Avoidance and Evasion
Title
Tax Havens [electronic resource] : International Tax Avoidance and Evasion.
Published
[S.l] : [s.n.], 2009.
Physical Description
44 p. : digital, PDF file.
Local Notes
Access is available to the Yale community.
Notes
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Access and use
Access restricted by licensing agreement.
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 legislative proposals.
Variant and related titles
ProQuest U.S. Congressional Research Digital Collection.
Other formats
Microfiche version: Library of Congress. Congressional Research Service. Tax Havens
Format
Books / Online
Language
English
Added to Catalog
July 09, 2013
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