The Resource Tax heavens : methods and tactics for corporate profit shifting

Tax heavens : methods and tactics for corporate profit shifting

Label
Tax heavens : methods and tactics for corporate profit shifting
Title
Tax heavens : methods and tactics for corporate profit shifting
Creator
Subject
Language
eng
Summary
This article discusses the U.S. corporate tax rate and the appeal of tax havens, including: countries listed on various tax haven lists; methods of corporate profit shifting; contribution of equity, allocation of debt, and earnings stripping; tax inversion; transfer pricing; avoiding Subpart F income - check-the-box and hybrids; foreign tax credit; problems attributable to the U.S. tax code; IRS and Treasur, new anti-tax inversion actions; and corporate tax reform recommendations
Citation source
In: International tax journal. - Chicago. - Vol. 41 (2015),
http://library.link/vocab/creatorName
  • Holtzblatt, M
  • Jermakowicz, E.K
  • Epstein, B.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax haven
  • profit shifting
  • inversion transaction
  • transfer pricing
  • Subpart F income
  • check-the-box regulations
  • foreign tax credit
Label
Tax heavens : methods and tactics for corporate profit shifting
Instantiates
Publication
Label
Tax heavens : methods and tactics for corporate profit shifting
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...