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Definition of Tax haven
1. Noun. A country or independent region where taxes are low.
Definition of Tax haven
1. Noun. A country that levies low taxes on foreign businesses. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Tax Haven
Literary usage of Tax haven
Below you will find example usage of this term as found in modern and/or classical literature:
1. Controlled Foreign Company Legislation by A01, OECD Staff, Oecd, Organisation for Economic Co-operation, Development (1996)
"The term "tax haven" is commonly used to describe these other countries. There is
no general agreement or absolute test as to what constitutes a tax haven. ..."
2. Corporate Tax Incentives for Foreign Direct Investment by W. Steven Clark (2001)
"Where foreign direct investment is structured through a tax haven with a low or
nil corporate income tax rate and a low or nil non-resident dividend ..."
3. Model Tax Convention on Income and on Capitalby Oecd, Organisation for Economic Co-operation, (Paris) Organisation for Economic Co-ope, OECD Staff, Development. by Oecd, Organisation for Economic Co-operation, (Paris) Organisation for Economic Co-ope, OECD Staff, Development. (2000)
"In such a case the tax haven company benefits from a treaty between the high tax
States A and B though it is subject to tax in the latter State only to an ..."
4. Taxation and Household Saving: Country Surveys by OECD Staff, Oecd, OCDE (1994)
"In the same context 2 Under Italian legislation, a country is deemed to be a tax
haven when global taxation on company's income thereon applied is less than ..."
5. International Taxation: Problems Persist In Determining Tax Effects Of (1992)
"The examinations have usually focused on reallocating the profit or other economic
gain attributed to a tax haven to the respective entities ..."
6. International Narcotics Control Strategy Report, 1995 by DIANE Publishing Company (1995)
"(Low) Ukraine is not attractive as a tax haven or offshore banking center because
of the weakness of the national currency and the state of the hanking ..."
7. International Tax Issues Relating to Globalization: Hearing Before the edited by William V. Roth, Jr. (1999)
"However, both the German's and the US have similar rules when it comes to taxing
foreign sourced passive income where such income is in a tax haven country. ..."
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