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 Country: United States
 Collection: Congressional Research Service Reports
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: June 4, 2010
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: September 3, 2010
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 23, 2013
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
Tax Havens: International Tax Avoidance and Evasion

Tax Havens: International Tax Avoidance and Evasion

Date: January 15, 2015
Creator: Gravelle, Jane G.
Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals.
Contributing Partner: UNT Libraries Government Documents Department
State and Local Economic Sanctions: Constitutional Issues

State and Local Economic Sanctions: Constitutional Issues

Date: July 15, 2011
Creator: Grimmett, Jeanne J.
Description: This report considers the Constitutionality of states and localities enacting their own sanctions on foreign countries, particularly Iran and Sudan.
Contributing Partner: UNT Libraries Government Documents Department
World Trade Organization (WTO) Decisions and Their Effect in U.S. Law

World Trade Organization (WTO) Decisions and Their Effect in U.S. Law

Date: February 4, 2011
Creator: Grimmett, Jeanne J.
Description: This report looks at specific laws that have been affected by interactions between the Uruguay Round Agreements Act, the WTO, and domestic law.
Contributing Partner: UNT Libraries Government Documents Department
U.S. Defense Articles and Services Supplied to Foreign Recipients: Restrictions on Their Use

U.S. Defense Articles and Services Supplied to Foreign Recipients: Restrictions on Their Use

Date: March 6, 2012
Creator: Grimmett, Richard F.
Description: In accordance with United States law, the U.S. Government places conditions on the use of defense articles and defense services transferred by it to foreign recipients. Violation of these conditions can lead to the suspension of deliveries or termination of the contracts for such defense items, among other things. This report covers the details and meanings of these reports.
Contributing Partner: UNT Libraries Government Documents Department
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 113th Congress, and Economic Effects

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 113th Congress, and Economic Effects

Date: April 9, 2014
Creator: Guenther, Gary
Description: This report examines the current status, legislative history, and main economic effects (including their efficacy as an economic stimulus tool) of the Section 179 and bonus depreciation allowances. It also identifies legislative initiatives in the 113th Congress to modify either allowance.
Contributing Partner: UNT Libraries Government Documents Department
Outer Continental Shelf Moratoria on Oil and Gas Development

Outer Continental Shelf Moratoria on Oil and Gas Development

Date: March 23, 2011
Creator: Hagerty, Curry L.
Description: This report discusses moratoria measures for the outer continental shelf (OCS) which establish bans or restrictions on oil and gas exploration and development in federal ocean areas. It includes a background of offshore oil and gas development, the sources of U.S. moratorium policy, the background of ocean governance, U.S. moratoria in international areas, and related issues for congress.
Contributing Partner: UNT Libraries Government Documents Department
Outer Continental Shelf Moratoria on Oil and Gas Development

Outer Continental Shelf Moratoria on Oil and Gas Development

Date: May 6, 2011
Creator: Hagerty, Curry L.
Description: Moratoria measures for the outer continental shelf (OCS) establish bans or restrictions on oil and gas exploration and development in federal ocean areas. With some exceptions for marine sanctuaries and monuments, no portion of the federal OCS has a permanent moratorium on oil and gas leasing and development. While some areas are under temporary development bans, such as suspensions or moratoria directed by either legislative or executive powers, most of the OCS is free of such restrictions and is considered permissible for offshore leasing activity.
Contributing Partner: UNT Libraries Government Documents Department