Tax havens : international avoidance and evasion
Author(s)
Bibliographic Information
Tax havens : international avoidance and evasion
（Economic issues, problems and perspectives series）（America in the 21st century : political and economic issues series）
Nova Science, c2011
- : hardcover
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. International tax avoidance can arise from large multinational corporations who shift profits into low-tax foreign subsidiaries or wealthy individual investors who set up secret bank accounts in tax haven countries. This book explores tax havens, as well as the issues in international avoidance and evasion.
Table of Contents
- Preface
- Tax Havens: International Tax Avoidance & Evasion
- Tax Compliance & Enforcement Issues with Respect to Offshore Accounts & Entities
- International Taxation: Large U.S. Corporations & Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions
- Reform of U.S. International Taxation: Alternatives
- Index.
by "Nielsen BookData"