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Article
Tax Havens: Methods And Tactics For Corporate profit Shifting
International Tax Journal
  • Mark A. Holtzblatt, Cleveland State University
  • Eva K. Jermakowciz, Tennessee State University
  • Barry J Epstein
Document Type
Contribution to Books
Publication Date
1-1-2015
Keywords
  • tax planning; tax havens; foreign investments; corporate profits; corproate inversions; foreign subsidiaries
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.

Citation Information
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.