ETUDES FISCALES INTERNATIONALES

Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to
“Just Say No” 

Envoyer cette note à un ami

The paper analyses the tax shelter market and the U.S. legal, judicial and administrative response to this issue. 

This paper was originally presented by Donald L. Korb, Chief Counsel of the Internal Revenue Service, U.S. Department of the Treasury, at the University of Cambridge . It was revised and updated in connection with the Symposium on Tax and Corporate Governance, held in Munich on December 8-9, 2006, and co-organized by the International Network for Tax Research (INTR), the Max Planck Institute for Intellectual Property, Competition and Tax Law and the German IFA branch.

•  The shadow économies of 145 countries
•  Définition des offshores centers
•  La convention européenne d'arbitrage
•  Les mesures françaises anti évasion
• Abus de droit et fraude à la loi