Secrecy havens: new US congressional report (+ French news)
July 28th, 2009
The U.S. Congressional Research Service (CRS) has issued a detailed new report looking at secrecy jurisdictions (also sometimes known as tax havens). The report, which references our work in several places, is packed with data and useful material. For example, looking at methods of corporate tax avoidance, it mentions:Continue Reading
- Allocation Allocation of Debt and Earnings Stripping (p8, "borrow more in the high-tax jurisdiction and less in the low-tax one." - note also our latest blog)
- Transfer pricing(p9, "By lowering the price of goods and services sold by parents and affiliates in high-tax jurisdictions and raising the price of...