International tax avoidance and evasion
Subtitle: four related studies.
Series: Issues in international taxation ;; no. 1
Publisher: Organization for Economic Co-operation and Development; OECD Publications and Information Centre [distributor]
Published: 1987
Place of publication: Paris; [Washington, D.C
Language: eng
Number of pages: 112
Subjects: Tax planning.; Tax havens.; Tax evasion (International law)
Description: These four related studies examine tax avoidance and evasion which take place through the use of two or more countries. The report examines ways in which profits are siphoned off to tax havens and the measures that countries have taken to counteract these activities.
Notes: Includes bibliographical references.
"Prepared by the Committee on Fiscal Affairs"--P. 3.