Tax havens are jurisdictions, including cities, states or countries that grant favourable tax treatment which can benefit non-residents. They attract relocation of economic transactions to their ...

Individuals and businesses use tax havens to avoid or evade taxes. Though tax shelters may accomplish some of the same outcomes as a tax haven, tax havens are often coupled with a lack of ...

Tax havens are back in the news following the UK government's decision last week to pull a bill that would have compelled the UK's "crown dependencies" Jersey, Guernsey and the Isle of Man to ...

Many states with corporate income taxes include some amount of federally defined Global Intangible Low-Taxed Income (GILTI) in their tax bases. Twenty-one states plus D.C. include some amount of GILTI ...

Both islands were also mentioned in the 2017 Times investigation as tax havens commonly used by universities ... that are repatriated to the U.S., meaning profits are only taxed in the country ...