International tax avoidance and evasion

International tax avoidance and evasion

by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.

Book 1 of no.

1987
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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.

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