Business Faculty Publications

Title

Tax Havens: Methods And Tactics For Corporate profit Shifting

Document Type

Contribution to Books

Publication Date

1-1-2015

Publication Title

International Tax Journal

Keywords

tax planning; tax havens; foreign investments; corporate profits; corproate inversions; foreign subsidiaries

Disciplines

Accounting | Business Law, Public Responsibility, and Ethics | Taxation

Abstract

The article offers information on the tax avoidance strategies and methods of companies in the U.S. Topics discussed include the corporate tax rate in the country, the investments in countries with low corporate income tax rate or the so-called tax havens by corporations and individuals, and methods of corporate profit shifting. Also provided are details on tax inversion, contribution of equity to a foreign subsidiary firm, and allocation of debt.

Volume

41

Issue

1

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