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Tax Havens International Tax Avoidance and Evasion
sgp.fas.orgJan 06, 2022 · using a variety of techniques, such as adjusting prices of related company transactions and shifting debt to high-tax jurisdictions. Because income of foreign subsidiaries (except for certain passive income) is taxed at lower rates through the global intangible low-taxed income (GILTI) regime, this income avoids full U.S. taxes. The