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Tax Havens and Their Use by United States Taxpayers
Richard A. Gordon
其他書名
An Overview : a Report to the Commissioner of Internal Revenue, the Assistant Attorney General (Tax Division) and the Assistant Secretary of the Treasury (Tax Policy)
出版Department of the Treasury, Internal Revenue Service, 1981
URLhttp://books.google.com.hk/books?id=Z4aGG69mFEUC&hl=&source=gbs_api
EBookFULL_PUBLIC_DOMAIN
註釋Overview of tax havens and the use of tax havens by US taxpayers. The study sought to determine the frequency and nature of tax haven transactions, identify specific types of tax haven transactions, obtain a description of the US and foreign legal and regulatory environment in which tax haven transactions are conducted, describe the IRS and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.