Tax haven definition

Tax haven means a jurisdiction that, during the tax year in question:
Tax haven. 38 means a jurisdiction that, during the tax year in question has no, or nominal effective tax on the relevant income and:
Tax haven means a jurisdiction for the time being included in

Examples of Tax haven in a sentence

  • Second, while never enacted, the “Stop Tax Haven Abuse Act” (US Congress; S.1533) is widely cited as a source of tax haven territories.

  • Third is the original OECD Tax Haven list, which includes 42 territories (see List 3).

  • Karl Frieden & Ferdinand Hogroian, State Tax Haven Legislation: A Misguided Approach to a Global Issue, STRI (Feb.

  • Tax Haven Subsidiary is an indicator variable equal to one if a firm has at least one subsidiary in a tax haven (as defined by the OECD Grey List).

  • Harmful tax practices: Corporate Tax Haven IndicatorsD Slovak Republic, USThe Corporate Tax Haven Index measures the scope for tax abuse allowed by a country’s tax and financial system, where a score of 0 means no scope while a score of 100 means unrestrained scope.


More Definitions of Tax haven

Tax haven means a jurisdiction that, during the privilege period, has no or only nominal effective tax on relevant income and:
Tax haven means a foreign country or part of a foreign country that has—
Tax haven means a jurisdiction that, during the privilege
Tax haven means tax haven as defined in Section 15 of this Act; and
Tax haven means a jurisdiction that:
Tax haven means a jurisdiction that, during the taxable year has no or nominal effective tax on the relevant income and:
Tax haven means a jurisdiction that, during the tax year in question has no nominal