Tax Havens: International Tax Avoidance and Evasion

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax evasion;    Tax havens;    Taxation -- Law and legislation;   

RP-ID  :  R40623
RP-ID  :  R40623_2010Sep03

美国|英语

来源: UNT Digital Library

【 摘 要 】

The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.