http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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.
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.
Library of Congress. Congressional Research Service.