The U.S. Congressional Research Services (CRS) has published a new report dated 6 January 2022, Tax Havens: International Tax Avoidance and Evasion.
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Tax Havens: International Tax Avoidance and Evasion
Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations also have addressed this issue.
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