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Tax Haven
A country with tax-preference laws for foreign organization and individuals. 3 classes of jurisdictions are provided to as tax havens those are (1) levy taxes only on internal taxable transactions but none at all or very low taxes on foreign source income; (2) have no relevant taxes; and (3) grant special tax privileges to certain kind of organization or operations. The principal functions of tax havens are to postpone taxes or avoid, avoid exchange controls, and act as a shield against nationalization, confiscation, and other forms of expropriation.
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This assignment is to be done ALONE. It is due IN CLASS by the posted due date with no exceptions. Other than the textbook and class notes, the ONLY other resources that should be
evaluate the importance of the principal issue litigated in the case in question using the tax research steps outlined in Appendix A of your text.
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