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_2015Jan15

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, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals.