rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Tax Havens
    sub title: International Tax Avoidance and Evasion
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2009
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Explains which countries might be considered tax havens, including a discussion of the Organization for Economic Cooperation and Development initiatives and lists. Discusses corporate profit-shifting mechanisms, existence and magnitude of profit shifting activity, individual tax evasion and its revenue cost. Reviews policy options to respond to corporate profit shifting and individual tax evasion, and summarizes specific legislative proposals.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Corporations
    topic: Taxation
  subject:
    topic: Revenue
  subject:
    topic: International business enterprises
  related item:
    title info:
      title: Tax Havens
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101223
    record change date: 20260605134554.6
    record identifier: in00003411167