Tax haven means a jurisdiction that, during the tax year in question:

Tax haven 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 that, during the privilege period, has no or only nominal effective tax on relevant income and:

Examples of Tax haven in a sentence

Tax haven equals one if the firm reports a material subsidiary in a known tax haven during the current and previous two fiscal years.
A country is considered a Tax haven as classified by Dharmapla and Hines (2009).
Tax haven subsidiaries can be used to reduce corporate taxes and to shield cash from outsiders such as minority shareholders.
Tax haven and corporate opacity mean that we cannot know exactly how much SABMiller saves from these techniques, butwe can make an informed estimate of the cost to governments.Let’s look at just two of the tax dodges we have identified – royalty payments and management fees.
Tax haven countries typically employ relatively few employees of multinationals.

More Definitions of Tax haven

Tax haven means a jurisdiction for the time being included in

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 a jurisdiction that, during the tax year in question has no

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:

Tax haven means tax haven as defined in Section 15 of this Act; and