Risks Posed by the IRS Offshore Crackdown and Recent Case Law to International IRC § 831(B) Captive Insurance Companies

Autor: Beckett G. Cantley
Rok vydání: 2014
Předmět:
Zdroj: SSRN Electronic Journal.
ISSN: 1556-5068
DOI: 10.2139/ssrn.3226499
Popis: The Internal Revenue Service and U.S. Department of Justice have been conducting a nearly decade-long crackdown on tax avoidance activities of U.S. citizens doing business internationally. The offshore crackdown began with hearings conducted by the U.S. Senate Finance Committee, in which the Senate committee that controls IRS funding made it clear that it expected the IRS to get aggressive in international tax enforcement. This article discusses the history of such IRS enforcement as it relates to offshore captive insurance companies.
Databáze: OpenAIRE
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