Documents: Country Reports

 

Australia

• Report of the Commonwealth Taxation Review Committee.
  (January 31, 1975) (Link to University of Syndey, Classic Texts in Australian and International Taxation Law).

European Community

• Commission of the European Communities, Company Taxation in the Internal Market, Brussels, 23.10.2001, Staff Working Paper (2001).

India

• Kannan Srinivasan, Money laundering & Capital Flight (2004)

Japan

• National Tax Agency, APA Program Report (2003).

United States

• US Senate Permanent Subcommittee on Investigations, Tax Haven Abuses: the Enablers, the Tools and Secrecy (2006).
• US Treasury, Guidance on Repatriation of Foreign Earnings Under the American Jobs Creation Act (2005).
• US Treasury, Corporate Inversion Transactions: Policy Implications (2002).
• US Treasury, The Deferral of Income Earned Through U.S. Controlled Foreign Corporations (2000).
• Survery of Current Business, U.S. Resource Flows to Developing Countries and Multilateral Organizations, 1993–97 (1999).
• David Evans, The $150 Billion Shell Game (2004).
• GAO, International Taxation: Information on Federal Contractors With Offshore Subsidiaries (2004).