Tax Havens: Methods And Tactics For Corporate profit Shifting

Mark A. Holtzblatt; Eva K. Jermakowciz; Barry J Epstein

Tax Havens: Methods And Tactics For Corporate profit Shifting

Mark A. Holtzblatt, Eva K. Jermakowciz, Barry J Epstein

Tennessee State University

Research output: Contribution to journal › Article › peer-review

Abstract

The article offers information on the tax avoidance strategies and methods of companies in the U.S. Topics discussed include the corporate tax rate in the country, the investments in countries with low corporate income tax rate or the so-called tax havens by corporations and individuals, and methods of corporate profit shifting. Also provided are details on tax inversion, contribution of equity to a foreign subsidiary firm, and allocation of debt.

Original language	American English
Journal	International Tax Journal
Volume	41
State	Published - Jan 1 2015

Keywords

tax planning; tax havens; foreign investments; corporate profits; corproate inversions; foreign subsidiaries

Disciplines

Accounting
Business Law, Public Responsibility, and Ethics
Taxation

Cite this

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title = "Tax Havens: Methods And Tactics For Corporate profit Shifting",

abstract = " The article offers information on the tax avoidance strategies and methods of companies in the U.S. Topics discussed include the corporate tax rate in the country, the investments in countries with low corporate income tax rate or the so-called tax havens by corporations and individuals, and methods of corporate profit shifting. Also provided are details on tax inversion, contribution of equity to a foreign subsidiary firm, and allocation of debt.",

keywords = "tax planning; tax havens; foreign investments; corporate profits; corproate inversions; foreign subsidiaries",

author = "Holtzblatt, \{Mark A.\} and Jermakowciz, \{Eva K.\} and Epstein, \{Barry J\}",

note = "Holtzblatt, M.A, Jermakowicz, EK., \& Epstein, B.J. (2015). Tax havens: Methods and tactics for corporate profit shifting. International Tax Journal, 41(1), 33-44.",

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N1 - Holtzblatt, M.A, Jermakowicz, EK., & Epstein, B.J. (2015). Tax havens: Methods and tactics for corporate profit shifting. International Tax Journal, 41(1), 33-44.

PY - 2015/1/1

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N2 - The article offers information on the tax avoidance strategies and methods of companies in the U.S. Topics discussed include the corporate tax rate in the country, the investments in countries with low corporate income tax rate or the so-called tax havens by corporations and individuals, and methods of corporate profit shifting. Also provided are details on tax inversion, contribution of equity to a foreign subsidiary firm, and allocation of debt.

AB - The article offers information on the tax avoidance strategies and methods of companies in the U.S. Topics discussed include the corporate tax rate in the country, the investments in countries with low corporate income tax rate or the so-called tax havens by corporations and individuals, and methods of corporate profit shifting. Also provided are details on tax inversion, contribution of equity to a foreign subsidiary firm, and allocation of debt.

KW - tax planning; tax havens; foreign investments; corporate profits; corproate inversions; foreign subsidiaries

UR - https://engagedscholarship.csuohio.edu/bus_facpub/82

M3 - Article

VL - 41

JO - International Tax Journal

JF - International Tax Journal

ER -

Tax Havens: Methods And Tactics For Corporate profit Shifting

Abstract

Keywords

Disciplines

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