Tax Havens and Their Use by United States Taxpayers - An Overview

Tax Havens and Their Use by United States Taxpayers - An Overview PDF Author: Richard A. Gordon
Publisher: The Minerva Group, Inc.
ISBN: 089499137X
Category : Tax exemption
Languages : en
Pages : 277

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Book Description
This book was written at the request of the Commissioner of Internal Revenue, The Assistant Attorney General (Tax Division), and the Assistant Secretary of the Treasury (Tax Policy).The purpose of this book was to develop an overview of tax havens and the use of tax havens by United States 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 United States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.The findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal IRS documents concerning taxpayer activities, interviews with IRS personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. The findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While the findings did not uncover all the methods employed to use tax havens, the belief is that the inquiry was extensive enough to give an understanding of the situation and to enable the IRS to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens

Tax Havens and Their Use by United States Taxpayers - An Overview

Tax Havens and Their Use by United States Taxpayers - An Overview PDF Author: Richard A. Gordon
Publisher: The Minerva Group, Inc.
ISBN: 089499137X
Category : Tax exemption
Languages : en
Pages : 277

Get Book

Book Description
This book was written at the request of the Commissioner of Internal Revenue, The Assistant Attorney General (Tax Division), and the Assistant Secretary of the Treasury (Tax Policy).The purpose of this book was to develop an overview of tax havens and the use of tax havens by United States 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 United States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems.The findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal IRS documents concerning taxpayer activities, interviews with IRS personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. The findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While the findings did not uncover all the methods employed to use tax havens, the belief is that the inquiry was extensive enough to give an understanding of the situation and to enable the IRS to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens

Tax Havens and Their Use by United States Taxpayers

Tax Havens and Their Use by United States Taxpayers PDF Author: Richard A. Gordon
Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 250

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Book Description
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.

Tax Havens and Their Use by United States Taxpayers

Tax Havens and Their Use by United States Taxpayers PDF Author: Richard A. Gordon
Publisher: Forgotten Books
ISBN: 9780331271683
Category : Reference
Languages : en
Pages : 252

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Book Description
Excerpt from Tax Havens and Their Use by United States Taxpayers: 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) This study was undertaken at the request of the Commissioner of Internal Revenue, the Assistant Attorney General (tax Division), and the Assistant Secretary of the Treasury (tax Policy). The purpose of the study was to develop an overview of tax havens and the use of tax havens by United States 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 united States and foreign legal and regulatory environment in which tax haven transactions are conducted, describe Internal Revenue Service and Justice Department efforts to deal with tax haven related transactions, and to identify interagency coordination problems. Our findings are based on a review of judicial decisions and published literature in the field of international tax planning, research into internal irs documents concerning taxpayer activities, interviews with irs personnel, personnel who deal with tax haven issues for other Federal government agencies, and lawyers and certified public accountants who specialize in international taxation. Our findings are also based on a statistical analysis of available data concerning international banking, United States direct investment abroad, and foreign investment in the United States. While we cannot claim that we uncovered all of the methods employed to use tax havens, we believe that our inquiry was extensive enough to give us an understanding of the situation and to enable us to develop options which might be useful in improving the administration of the tax laws as they apply to tax havens. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Tax Havens and Their Use by United States Taxpayers: An Overview: a Report to the Commissioner of Internal Revenue, the Assistant Attorney General (Ta

Tax Havens and Their Use by United States Taxpayers: An Overview: a Report to the Commissioner of Internal Revenue, the Assistant Attorney General (Ta PDF Author: Richard A. Gordon
Publisher: Legare Street Press
ISBN: 9781017043365
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Tax Havens and Their Use by United States Taxpayers

Tax Havens and Their Use by United States Taxpayers PDF Author: Richard A. Gordon
Publisher:
ISBN:
Category : Tax exemption
Languages : en
Pages : 234

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Tax Havens

Tax Havens PDF Author: Jane Gravelle
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
This report discusses the State of the Union address, which is a communication between the President and Congress in which the chief executive reports on the current conditions of the United States and provides policy proposals for the upcoming legislative year.

Tax Havens and Their Use by United States Taxpayers

Tax Havens and Their Use by United States Taxpayers PDF Author: Richard a Gordon
Publisher: Nabu Press
ISBN: 9781294460497
Category :
Languages : en
Pages : 258

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Book Description
This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.

Tax Haven Banks and U.S. Tax Compliance

Tax Haven Banks and U.S. Tax Compliance PDF Author: United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1222

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Estimates of Levels of Tax Haven Use

Estimates of Levels of Tax Haven Use PDF Author: Richard A. Gordon
Publisher:
ISBN: 9780894992100
Category : Business & Economics
Languages : en
Pages : 196

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Book Description
Although prepared in 1981, this Internal Revenue Service study is still extremely useful today. It was prepared as a supplement to the widely-known IRS report Tax Havens and Their Use by United States Taxpayers, prepared by Richard Gordon, but many readers of that report were unaware of the existence of this supplement.

Offshore Tax Havens

Offshore Tax Havens PDF Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Tax evasion
Languages : en
Pages : 406

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Book Description