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

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 spe

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 spe

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a

Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.