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First Indicator |
Second Indicator |
Subfields |
| LEADER |
00000cam a2200000 a 4500 |
| 001 |
in00002480974 |
| 005 |
20211202190850.0 |
| 006 |
m d f |
| 007 |
cr mn||||||||| |
| 008 |
090122s2008 dcu sb f000 0 eng c |
| 035 |
|
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|a (OCoLC)ocn299066302
|
| 037 |
|
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|b U.S. Govt. Accountability Office, 441 G St., NW, Rm. LM, Washington, D.C. 20548; (202)512-6000 (voice); (202)512-6061 (Fax); (202)512-2537 (TDD)
|f paper copy
|
| 040 |
|
|
|a DID
|c DID
|d GPO
|d MvI
|d UtOrBLW
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| 042 |
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|a pcc
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| 043 |
|
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|a n-us---
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| 049 |
|
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|a WWW
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| 074 |
|
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|a 0546-D (online)
|
| 086 |
0 |
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|a GA 1.13:GAO-09-157
|
| 088 |
|
|
|a GAO-09-157
|
| 110 |
1 |
|
|a United States.
|b Government Accountability Office.
|
| 245 |
1 |
0 |
|a International taxation :
|b large U.S. corporations and federal contractors with subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions : report to congressional requesters.
|
| 246 |
3 |
|
|a International taxation :
|b large United States corporations and federal contractors with subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions
|
| 246 |
3 |
0 |
|a Large U.S. corporations and federal contractors with subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions : report to congressional requesters
|
| 246 |
1 |
7 |
|a U.S. corporations with foreign subsidiaries
|
| 264 |
|
1 |
|a [Washington, D.C.] :
|b U.S. Govt. Accountability Office,
|c [2008]
|
| 300 |
|
|
|a ii, 58 pages :
|b digital, PDF file.
|
| 336 |
|
|
|a text
|b txt
|2 rdacontent
|
| 337 |
|
|
|a computer
|b c
|2 rdamedia
|
| 338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
| 538 |
|
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|a System requirements: Adobe Acrobat Reader.
|
| 538 |
|
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|a Mode of access: Internet from the GAO web site. Address as of 2/18/09: http://www.gao.gov/new.items/d09157.pdf ; current access available via PURL.
|
| 500 |
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|a Title from title screen (viewed Feb. 18, 2009).
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| 500 |
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|a "December 2008."
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| 520 |
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|a Many U.S. corporations operate globally and have foreign subsidiaries. The subsidiaries may be created, for example, to take advantage of sales opportunities or favorable labor conditions. In some cases they may be used to reduce taxes. GAO was asked to update its 2004 report on large federal contractors with subsidiaries in countries sometimes called tax havens because of low taxes and a general lack of transparency. In response, GAO determined how many of the 100 largest publicly traded U.S. corporations and the 100 largest publicly traded U.S. federal contractors have subsidiaries in jurisdictions listed as tax havens or financial privacy jurisdictions. GAO (1) combined three lists of such jurisdictions created by governmental, international, and academic sources and (2) identified large publicly traded U.S. corporations and federal contractors and the locations of their subsidiaries using the Fortune 500 list, a federal contracting Web site, and a Securities and Exchange Commission (SEC) database.
|
| 504 |
|
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|a Includes bibliographical references.
|
| 500 |
|
|
|a "GAO-09-157."
|
| 500 |
|
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|a Electronic resource.
|
| 650 |
|
0 |
|a Tax havens.
|
| 650 |
|
0 |
|a International business enterprises
|x Taxation.
|
| 650 |
|
0 |
|a Corporations, American
|x Taxation.
|
| 650 |
|
0 |
|a Subsidiary corporations
|x Taxation
|z United States.
|
| 650 |
|
0 |
|a Government contractors
|x Taxation
|z United States.
|
| 856 |
4 |
0 |
|u https://purl.fdlp.gov/GPO/LPS109084
|t 0
|
| 999 |
|
|
|a MARS
|
| 999 |
f |
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|s 019911a3-9d4c-3277-aa21-8a6d9033eeaf
|i f1507c13-1f26-3451-bcdf-da6c0731def7
|t 0
|
| 952 |
f |
f |
|a Texas A&M University
|b College Station
|c Electronic Resources
|s www_evans
|d Available Online
|t 0
|e GA 1.13:GAO-09-157
|h Superintendent of Documents classification
|
| 998 |
f |
f |
|a GA 1.13:GAO-09-157
|t 0
|l Available Online
|