Specific Examples

SECTION 1. The legislature finds that corporations use complicated schemes to shift domestic earnings to subsidiaries incorporated in offshore tax havens or ... Apr 2, 2025 ... of offshore tax havens. Based upon an analysis of any geographic information contained in CBFT transactions, an agent or analyst may be able ... Aug 15, 2019 ... US taxpayers working outside the United States may also have informational filing requirements related to their financial accounts. Those ... Mar 9, 2023 ... ... information exchange with tax havens in tax evasion ... research on offshore tax evasion, which often focuses on wealth held in havens. One explanation is that offshore companies are more aggressive by practicing tax avoidance. Therefore, their stock prices. This preprint research paper has not ... Using the Financial Secrecy Index (FSI) to capture the information environment quality of a firm's subsidiaries, I find a positive association between tax haven ... '” This paper provides an overview of the general problem faced by U.S. authorities trying to obtain tax information from abroad, describes the recent offshore ... On July 12, 2011, U.S. Senator Carl Levin, a Michigan Democrat, proposed a revised version of an international tax reform bill referred to as the Stop Tax ... AEOI is an effective tool for accessing information that improves efforts against tax evasion and avoidance as it supplements the tax information already held ... Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens.