Tax Haven Affiliate

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Tax haven affiliate

A wholly owned entity in a low-tax jurisdiction that is used to channel funds to and from a multinational's foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986.

Tax Haven Affiliate

A wholly owned subsidiary of an American corporation in a foreign tax haven. Prior to the Tax Reform Act of 1986, a corporation could avoid taxes by placing a certain amount of its income in its tax haven affiliate, but this benefit is generally no longer permissible.

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No references found			The available evidence suggests that transfer pricing is sensitive to tax rate differences: reported pre-tax profit rates of foreign affiliates are inversely related to local tax rates; [14] royalty payments by foreign affiliates to their American parent companies are positively related to local tax rates; [15] American firms with tax haven affiliates tend to have lower U. International Taxation by Hines Jr., James R. / NBER Reporter subsidiary reinsures to its tax haven affiliate, and thereby, avoids federal income tax. Chubb CEO Praises Introduction of Legislation to Close Unfair Tax ... by Business Wire			tax credit Tax Credit for the Elderly or Disabled Tax Deductibility Tax Deductible Interest tax deduction tax deed Tax Deferral Tax Deferral Option Tax Deferred Tax Deposit Tax Deposit Certificate tax depreciation Tax Differential View Tax Differential View of Dividend Policy Tax Equity And Fiscal Responsibility Act of 1982 Tax Equity and Fiscal Responsibility Act of 1983 tax evasion Tax Exempt tax exemption Tax Exile Tax Expenditure tax ferret tax foreclosure Tax Free Acquisition Tax Haven Tax Haven Affiliate Tax Holiday tax home Tax Identification Number tax indexing Tax Liability tax lien Tax Lien Certificate Tax Loophole Tax Loss Tax Loss Carryback Tax loss carryback, carryforward Tax Loss Carryforward Tax Loss Harvesting Tax Lot Accounting Tax Map tax maps tax on sale of home Tax Opinion Tax Planning Tax Preference Item tax preference items Tax Preparation Services tax rate Tax Rate Schedules tax redemption			Tax framing Tax Fraud Investigative Assistant Tax Free Tax Free Tax free acquisition Tax Free Acquisitions Tax Free Cash Tax Free Exchange Tax Free Exchange Corporation Tax Free Exchanges Tax Free Income Tax Free Incomes Tax Free Investment Tax Free Investments Tax Free Money Market Fund Tax Free Money Market Funds Tax Free Money Mutual Fund Tax Free Money Mutual Funds Tax free weekend Tax free weekend Tax Free World Association Tax Free World Exhibition Tax Gain Harvesting Tax Gain/Loss Harvesting Tax gatherer Tax gatherer tax haven tax haven tax haven Tax Haven Affiliate Tax Haven Affiliates Tax Haven Countries Tax Haven Countries Tax Haven Countries Tax Haven Country Tax Haven Country Tax Haven Country Tax havens Tax havens Tax havens Tax heaven Tax heaven Tax heaven tax hike Tax holiday Tax holiday Tax holiday Tax Holidays Tax Holidays Tax Home Tax Identification Number Tax Identification Number Tax Identification Number Tax Identification Number Tax Identification Numbers Tax in Kind Tax in Kind, The Tax incentive Tax incentive Tax Incentive Program

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