The United States Went to War to Avoid the Red Coats' Taxes-Now Corporations Are Sprinting to the United Kingdom's Tax Rate.

Autor: Pagano, George
Předmět:
Zdroj: Suffolk Transnational Law Review; Summer2016, Vol. 39 Issue 2, p385-423, 39p
Abstrakt: The article focuses on the inappropriate use of captive insurance companies as tax shelters, corporate inversion and the efforts of the U.S. to retain significant tax revenue within its borders to halt the flow of taxable income to offshore shelters.
Databáze: Supplemental Index