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- Follow the Money: Tax Havens
- Tax havens are known in the business world as foreign places where investors receive strict privacy laws. Sharyl Attkisson reports on how U.S. companies may be using bailout dollars overseas.
- Videos 2009-02-23
Additional Resources
- Do Tax Havens Divert Economic Activity?
- When multinational firms expand their operations in tax havens, do they divert activity from non-havens? Much of the debate on tax competition presumes that the answer to this question is yes. This paper offers a model for examining the relationship between activity in havens and non-havens, and discusses the implications...
- White papers 2005-11-28
- Insurers May Be Victims of Obama's Crackdown on Tax Havens
- President Obama said this week that he wants to crack down on firms that avoid U.S. taxes by using offshore tax havens. That could bring as much as $210 billion in badly needed revenue into the Treasury over the next 10 years. But it may also hurt U.S. insurers already reeling...
- Blog posts 2009-05-08
- Tax havens, tax competition, and economic performance.
- Byline: Yesim Yilmaz Jan 29, 2007 (Tax Notes International - ABIX via COMTEX) -- Tax havens make an important contribution to the world economy. Countries with very low tax rates reduce the effective marginal tax rate on capital, thus providing incentives for saving and...
- Research articles 2007-01-29
- Tax office swings big guns on growing use of tax havens.
- Jan 28, 2003 (The Courier-Mail - ABIX via COMTEX) The Australian Taxation Office ATO is cracking down on the use of foreign tax havens by small businesses and investors. The ATO decision comes amid growing international attention on tax havens and their use by...
- Research articles 2003-01-29
- Havens can wait. (Between the Lines).(tax havens)
- As part of its effort to thwart "harmful tax competition," the Organisation for Economic Co-operation and Development OEGD recently published a blacklist of seven countries and principalities deemed "uncooperative tax havens"--so named because they refuse to sign an agreement to eliminate their low-tax policies and...
- Research articles 2002-07-01
- Economic Effects of Regional Tax Havens
- How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates...
- White papers 2004-09-01
- Tax Havens Under Attack by High-Tax Countries
- High-tax industrialized nations belonging to the Organization for Economic Cooperation and Development OECD are leaning on smaller low-tax nations in an effort to curb the flow of investment money to the "tax havens." The OECD has 29 members, including economic powerhouses such as the United States, the United Kingdom, Germany,...
- Research articles 2000-12-04
- OECD EYEING `TAX HAVENS': LIST OF DOMICILES OFFERING UNFAIR ADVANTAGES PLANNED.
- LONDON-Parents of captives in tax-friendly domiciles could see the advantages they enjoy reduced or eliminated if those domiciles end up on a list of tax havens currently being compiled. The Paris-based Organization for Economic Cooperation and D LONDON-Parents of captives in tax-friendly...
- Research articles 1999-06-14
- Transfer Pricing and Tax Havens: Mending the LDC Revenue Net
- Transfer pricing and tax havens, individually and in combination, adversely affect the ability of many countries to raise tax revenues. The problem is especially severe in less developed countries LDCs and in countries in transition from socialism CITs, which is generally lumped together and designate as LDCTs. This paper describes...
- White papers 2004-05-21
- ATO talks tough on tax havens.
- Jan 06, 2003 (The Australian Financial Review - ABIX via COMTEX) The Australian Taxation Office ATO has been put on the defensive regarding funds sent to tax havens. The Australian Government's financial intelligence agency, AUSTRAC, revealed that some $A5bn had been channelled to 41...
- Research articles 2003-01-06
- Tax havens need to clean up act.(Brief Article)
- Parents of captive insurance companies should welcome international pressure on countries that are regarded as tax havens to clean up their act. For companies with legitimate risk financing programs operating from these countries, anything that wo Parents of captive insurance companies should welcome...
- Research articles 2000-07-03
- Senate targets tax havens. (Late Breaking News).(Brief Article)
- Two leading members of the Senate Finance Committee are taking aim at so-called "tax havens" with new legislation that could have a major impact on certain reinsurance transactions. Sens. Charles Grassley, R-Iowa, and Max Baucus, D-Mont., Two leading members of the Senate Finance Committee...
- Research articles 2002-04-22
- Congress May Target Insurer 'Tax Havens'.(Brief Article)
- The battle over taxation of reinsurance companies located in so-called "tax havens" is about to erupt again. Reps. Nancy L. Johnson, R-Conn., and Richard E. Neal, D-Mass., said they will introduce legislation in Congress shortly to elimin The battle over taxation of reinsurance companies...
- Research articles 2001-03-26
- IRS will target foreign tax havens, foreign celebrities.(ENFORCEMENT)
- IRS will target the use of foreign tax havens by high-incomers and small business owners. Agents are on the hunt for bogus transfers of income-producing assets and phantom deductions for rents and the like. These and other transactions are funneled IRS will target the...
- Research articles 2007-02-09
- ATO under pressure on tax havens.
- Jan 05, 2003 (The Australian Financial Review - ABIX via COMTEX) Australians placed $A5.01bn into tax havens during 2001-02, according to figures from Austrac. This came despite warnings by the Australian Taxation Office ATO that it would monitor the practice. The money went to...
- Research articles 2003-01-05
- U.S. Will Not Pressure Offshore Tax Havens to Reveal Information on Evaders.
- By Gregg Fields, The Miami Herald Knight Ridder/Tribune Business News May 11--In a major policy reversal with deep ramifications for the Caribbean basin, Washington signaled that it won't go along with other major Western powers in their crackdown on offshore tax havens....
- Research articles 2001-05-11
- Do Tax Havens Flourish?
- The purpose of this paper is to review the use of tax havens by international businesses, and to evaluate the effect of their tax systems on economic outcomes in tax haven countries and elsewhere. Countries offer low tax rates in the belief that, by doing so, they attract greater investment...
- White papers 2004-11-01
- WTO tells U.S. to end tax havens
- A January 14th decision by the World Trade Organization WTO "could cost American companies billions of dollars in higher taxes," reported the New York Times. A WTO appellate panel ruled that "offshore tax havens allowed by United States tax law amounted to an illegal trade subsidy and must be scrapped."
- Research articles 2002-02-11
- Cook Islands To Be Removed from OECD List Of "Tax Havens"
- Originally published in April 2002 Following an announcement on 27 March 2002 that the Cook Islands would not be included on the next published list of unco-operative "tax havens", the OECD did on 18 April 2002 publish that list and the Cook Islands was removed. ...
- Research articles 2002-06-10
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