- 52 pages
- September 3, 2010
The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. International tax avoidance can arise from large multinational corporations who shift profits into low-tax foreign subsidiaries or wealthy individual investors who set up secret bank accounts in tax haven countries.
Recent actions by the Organization for Economic Cooperation and Development (OECD) and the
G-20 industrialized nations have targeted tax haven countries, focusing primarily on evasion
issues. The recently adopted HIRE Act (P.L. 111-147) included a number of anti-evasion
provisions, and P.L. 111-226 included foreign tax credit provisions. Some of these proposals, and
some not adopted, are in the American Jobs and Closing Loopholes Act (H.R. 4213); the Stop Tax
Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two
other related bills, S. 386 and S. 569; the Bipartisan Tax Fairness and Simplification Act (S.
3018); and proposals by President Obama.
Multinational firms can artificially shift profits from high-tax to low-tax jurisdictions using a
variety of techniques, such as shifting debt to high-tax jurisdictions. Since tax on the income of
foreign subsidiaries (except for certain passive income) is deferred until repatriated, this income
can avoid current U.S. taxes and perhaps do so indefinitely. The taxation of passive income
(called Subpart F income) has been reduced, perhaps significantly, through the use of “hybrid
entities” that are treated differently in different jurisdictions. The use of hybrid entities was
greatly expanded by a new regulation (termed “check-the-box”) introduced in the late 1990s that
had unintended consequences for foreign firms. In addition, earnings from income that is taxed
can often be shielded by foreign tax credits on other income. On average very little tax is paid on
the foreign source income of U.S. firms. Ample evidence of a significant amount of profit shifting
exists, but the revenue cost estimates vary from about $10 billion to $60 billion per year.
Individuals can evade taxes on passive income, such as interest, dividends, and capital gains, by
not reporting income earned abroad. In addition, since interest paid to foreign recipients is not
taxed, individuals can also evade taxes on U.S. source income by setting up shell corporations
and trusts in foreign haven countries to channel funds. There is no general third party reporting of
income as is the case for ordinary passive income earned domestically; the IRS relies on qualified
intermediaries (QIs) who certify nationality without revealing the beneficial owners. Estimates of
the cost of individual evasion have ranged from $40 billion to $70 billion.
Most provisions to address profit shifting by multinational firms would involve changing the tax
law: repealing or limiting deferral, limiting the ability of the foreign tax credit to offset income,
addressing check-the-box, or even formula apportionment. President Obama’s proposals include a
proposal to disallow overall deductions and foreign tax credits for deferred income and
restrictions on the use of hybrid entities. Provisions to address individual evasion include
increased information reporting and provisions to increase enforcement, such as shifting the
burden of proof to the taxpayer, increased penalties, and increased resources. Individual tax
evasion is the main target of the HIRE Act, the proposed Stop Tax Haven Abuse Act, and the
Senate Finance Committee proposals; some revisions are also included in President Obama’s
Us Congress Michigan, Us Congress Salary, Us Congress Definition, Us Congress Building, Us Congress News, Us Congress Schedule, Us Congress Bills, Us Congress Internships, Us Congress 2017, Us Congress Representative, Us Congress Address, Us Congress Approval Rating, Us Congress And Senate, Us Congress Api, Us Congress Archives, Us Congress Approval Rating 2017, Us Congress Agenda, Us Congress Ages, Us Congress And Venezuela, Us Congress Acts, Us Congress Building, Us Congress Bills, Us Congress Budget, Us Congress By Party, Us Congress Budget 2017, Us Congress Breakdown, Us Congress Benefits, Us Congress Bill Search, Us Congress By State, Us Congress By Party 2017, Us Congress Committees, Us Congress Calendar 2017, Us Congress Calendar, Us Congress Contact, Us Congress Composition, Us Congress Caucuses, Us Congress California, Us Congress Control, Us Congress Current Events, Us Congress Consists Of, Us Congress Definition, Us Congress Demographics, Us Congress Districts, Us Congress Declares War, Us Congress Directory, Us Congress Democrats, Us Congress Districts By Zip Code, Us Congress Democrat Republican Ratio, Us Congress District 5, Us Congress District 6, Us Congress Elections, Us Congress Elections 2017, Us Congress Election Cycle, Us Congress Explained, Us Congress Email, Us Congress Easter Recess, Us Congress Email Addresses, Us Congress Education Committee, Us Congress Ethics Committee, Us Congress Election 2018, Us Congress Facts, Us Congress Facebook, Us Congress Freedom Caucus, Us Congress Flag, Us Congress From California, Us Congress Filibuster, Us Congress Florida, Us Congress Fight, Us Congress Financial Disclosure, Us Congress From Ny, Us Congress Gang Of Eight, Us Congress Government Shutdown, Us Congress Georgia, Us Congress Gender Ratio, Us Congress Gov, Us Congress Gym, Us Congress Gerrymandering, Us Congress Game, Us Congress Georgia District 6, Us Congress Going Full 1984, Us Congress House, Us Congress Health Insurance, Us Congress History, Us Congress Health Care Plan, Us Congress Hearings, Us Congress Hierarchy, Us Congress Handbook, Us Congress Health Care Bill, Us Congress Health Coverage, Us Congress House Majority Whip, Us Congress Internships, Us Congress In Session, Us Congress Images, Us Congress Is Made Up Of, Us Congress Internet Privacy, Us Congress Illinois, Us Congress Immigration, Us Congress Insurance Plan, Us Congress In 2009, Us Congress Independents, Us Congress Jobs, Us Congress Joint Economic Committee, Us Congress Joint Meeting, Us Congress Joint Committees, Us Congress Joint Committee On Taxation, Us Congress Jerusalem, Us Congress Judiciary Committee, Us Congress Job Description, Us Congress Japan Caucus, Us Congress Joint Session, Us Congress Kansas, Us Congress Korea, Us Congress Kentucky, Us Congress Keith Ellison, Us Congress Keystone, Us Congress Kevin Mccarthy, Us Congress Keystone Pipeline, Us Congress Korea Caucus, Us Congress Kurds, Us Congress Kkk, Us Congress Library, Us Congress Logo, Us Congress Legislation, Us Congress Leadership, Us Congress List, Us Congress Location, Us Congress Live, Us Congress Lapel Pin, Us Congress Legislative Process, Us Congress Leader, Us Congress Michigan, Us Congress Members 2017, Us Congress Map, Us Congress Majority, Us Congress Members, Us Congress Majority Whip, Us Congress Majority Leader, Us Congress Meeting, Us Congress Members Number, Us Congress Majority History, Us Congress News, Us Congress Number, Us Congress Nuclear Option, Us Congress North Korea, Us Congress News Today, Us Congress Net Worth, Us Congress Number Of Members, Us Congress North Carolina, Us Congress Number Of Representatives, Us Congress News Live, Us Congress Oath Of Office, Us Congress Organizational Chart, Us Congress Offices, Us Congress Official Website, Us Congress Ohio, Us Congress On Twitter, Us Congress Online, Us Congress Oregon, Us Congress Overview, Us Congress Oversight Committee, Us Congress Pension, Us Congress Passes First Peacetime Draft, Us Congress Phone Number, Us Congress Pay, Us Congress Passes Lend Lease Act, Us Congress Powers, Us Congress Pin, Us Congress Party Control, Us Congress Party Breakdown 2017, Us Congressperson, Us Congress Quiz, Us Congress Quizlet, Us Congress Quorum, Us Congress Qualifications, Us Congress Qatar, Us Congress Quotes, Us Congress Questions, Us Congress Questions And Answers, Us Congress Question Time, Us Congress Quorum Call, Us Congress Representative, Us Congress Recess, Us Congress Retirement, Us Congress Requirements, Us Congress Reconciliation, Us Congress Recess 2017, Us Congress Requirements To Run, Us Congress Republican, Us Congress Role, Us Congress Resolutions, Us Congress Salary, Us Congress Schedule, Us Congress Seats, Us Congress Session 2017, Us Congress Seal, Us Congress Session, Us Congress Structure, Us Congress Summer Recess 2017, Us Congress Symbol, Us Congress Senators, Us Congress Term, Us Congress Term Limits, Us Congress Twitter, Us Congress Tour, Us Congress Today, Us Congress Twitter Accounts, Us Congress Texas, Us Congress Telephone Number, Us Congress Transportation Committee, Us Congress Trump, Us Congress Utah, Us Congress Updates, Us Congress United Airlines, Us Congress Up For Reelection 2018, Us Congress Upcoming Votes, Us Congress Upper House, Us Congress Ukraine, Us Congress Ukraine Resolution, Us Congress Vs Uk Parliament, Us Congress Makeup, Us Congress Voting Record, Us Congress Vietnam War, Us Congress Voting, Us Congress Vs Senate, Us Congress Visit, Us Congress Venezuela, Us Congress Voting Schedule, Us Congress Virginia, Us Congress Video, Us Congress Vote Today, Us Congress Wiki, Us Congress Website, Us Congress Whip, Us Congress Washington Dc, Us Congress Wisconsin, Us Congresswoman, Us Congress Work Schedule, Us Congress War, Us Congress Worksheet, Us Congress Work Days, Us Congress Amendment Xv, Xkcd Us Congress, Us Congress Youtube, Us Congress Yemen, Us Congress Yearly Salary, Us Congress Your Senators, Us Congress Years Of Service, Us Congress Youngest, Us Congress Years, Us Youth Congress, Us Congress New York, Us Congress New York Times, Us Congress Zip Code, Us Congress Zionist, Us Congress Zombie, Us Congress Members By Zip Code, Zinke Us Congress, Zte Us Congress, Us Congress Zika Virus, Tax Haven Countries, Tax Haven Definition, Tax Haven Island, Tax Haven States, Tax Haven Countries 2017, Tax Haven Delaware, Tax Haven Puerto Rico, Tax Haven Usa, Tax Haven Legislation, Tax Haven Banks, Tax Haven Abuses The Enablers The Tools And Secrecy, Tax Haven Apple, Tax Haven Africa, Tax Haven Adalah, Tax Haven Arncliffe, Tax Haven Australia, Tax Haven Advantages, Tax Haven Accounts, Tax Haven Asia, Tax Haven Andorra, Tax Haven Banks, Tax Haven Bahamas, Tax Haven Blacklist, Tax Haven Benefits, Tax Haven Banks And U.s. Tax Compliance, Tax Haven Bermuda, Tax Haven Belize, Tax Haven Business, Tax Haven Britain, Tax Haven British Virgin Islands, Tax Haven Countries, Tax Haven Countries 2017, Tax Haven Cayman Islands, Tax Haven Countries In Asia, Tax Haven Countries In Europe, Tax Haven Caribbean, Tax Haven Countries 2016, Tax Haven Country Adalah, Tax Haven Countries Meaning, Tax Haven Countries For India, Tax Haven Definition, Tax Haven Delaware, Tax Haven Documentary, Tax Haven Definition Oecd, Tax Haven Define, Tax Haven Dubai, Tax Haven Disadvantages, Tax Haven Dissertation, Tax Haven Di Indonesia, Tax Haven Delaware Usa, Tax Haven Europe, Tax Haven Examples, Tax Haven Explained, Tax Haven Ethics, Tax Haven Essay, Tax Haven Economy, Tax Haven European Union, Tax Haven England, Tax Haven Effects, Tax Haven Explanation, Tax Haven For Individuals, Tax Haven For Us Citizens, Tax Haven Features, Tax Haven For Indian Companies, Tax Haven For Companies, Tax Haven For Internet Business, Tax Haven France, Tax Haven For Dummies, Tax Haven For Uk Citizens, Tax Haven Facts, Tax Haven Gibraltar, Tax Haven Guernsey, Tax Haven Germany, Tax Haven Gr, Tax Haven Gktoday, Tax Haven Game, Tax Haven Grey List, Tax Haven Guide, Tax Haven Good Or Bad, Tax Haven Google, Tax Haven Hot Springs, Tax Haven Hong Kong, Tax Haven History, Tax Haven How Does It Work, Tax Haven Holland, Tax Haven Or Tax Haven, Tax Haven How To, Tax Haven Hungary, Tax Haven Meaning In Hindi, Cayman Islands Tax Haven History, Tax Haven Island, Tax Haven In Europe, Tax Haven Ireland, Tax Haven In Usa, Tax Haven In The Caribbean, Tax Haven Irs, Tax Haven In The Us, Tax Haven In Spain, Tax Haven Investopedia, Tax Haven Islands List, Tax Haven Jurisdictions, Tax Haven Jersey, Tax Haven Journal, Tax Haven Japan, Tax Haven Jobs, Tax Haven Jokes, Tax Haven Jurisdictions Definition, Tax Haven Justification, Tax Haven Jurisdictions List, Tax Haven Journalist, Tax Haven Kloof, Tax Haven Karachi, Tax Haven Kenya, Tax Haven Kpmg, Tax Haven Hong Kong, Tax Haven St Kitts, Tax Haven United Kingdom, Sales Tax Haven Ks, Kazakhstan Tax Haven List, Kiribati Tax Haven, Tax Haven List, Tax Haven Legislation, Tax Haven List 2017, Tax Haven Legal, Tax Haven List 2016, Tax Haven Luxembourg, Tax Haven Meaning, Tax Haven Monaco, Tax Haven Map, Tax Haven Money Laundering, Tax Haven Meaning In Hindi, Tax Haven Malta, Tax Haven Malaysia, Tax Haven Meaning In Urdu, Tax Haven Meaning In Tamil, Tax Haven Mauritius, Tax Haven Nations, Tax Haven Nevada, Tax Haven New Zealand, Tax Haven News, Tax Haven Nz, Tax Haven Netherlands, Tax Haven Near Spain, Tax Haven Netherlands Antilles, Tax Haven Name List, Tax Haven Nevis, Tax Haven Oecd, Tax Haven Or Heaven, Tax Haven Oecd Definition, Tax Haven Or Tax Haven, Tax Haven Offshore Bank Accounts, Tax Haven Oxfam, Tax Haven Or Offshore Finance, Tax Haven Of The World, Tax Haven Origin, Tax Haven Offshore Financial Centers, Tax Haven Puerto Rico, Tax Haven Pros And Cons, Tax Haven Panama, Tax Haven Pdf, Tax Haven Ppt, Tax Haven Places, Tax Haven Problems, Tax Haven Pacific Islands, Tax Haven Passport, Tax Haven Pronunciation, Tax Haven Quotes, Tax Haven Quora, Tax Haven Qatar, Tax Haven Questions, Tax Haven Quotations, Quebecor Tax Haven, Quasi Tax Haven, Tax Haven Report, Tax Haven Reddit, Tax Haven Regulation, Tax Haven Rates, Tax Haven Ranking, Tax Haven Residency, Tax Haven Reno, Tax Haven Research Paper, Tax Haven Rules, Tax Haven Reform, Tax Haven States, Tax Haven Synonym, Tax Haven Scandal, Tax Haven Small Business, Tax Haven Statistics, Tax Haven Singapore, Tax Haven Seychelles, Tax Haven Spain, Tax Haven Status, Tax Haven South America, Tax Haven Tax Rates, Tax Haven Tax Evasion, Tax Haven Traduction, Tax Haven Theory, Tax Haven The Economist, Tax Haven The Netherlands, Tax Haven Thailand, Tax Haven Top, Best Tax Haven To Live In, Tax Haven In The Caribbean, Tax Haven Usa, Tax Haven Uk, Tax Haven Uae, Tax Haven Us States, Tax Haven Uk Citizen, Tax Haven Uruguay, Tax Haven Us Virgin Islands, Tax Haven Under Portuguese Law, Tax Haven Unethical, Tax Haven For Us Citizens, Tax Haven Vs Tax Shelter, Tax Haven Vanuatu, Tax Haven Virgin Islands, Tax Haven Video, Tax Haven Vs Transfer Pricing, Tax Haven Or Offshore Financial Centres, Tax Haven British Virgin Islands, Tax Haven Us Virgin Islands, Tax Haven St Vincent Grenadines, Tax Haven Vs Tax Haven, Tax Haven Wiki, Tax Haven World Map, Tax Haven Wyoming, Tax Haven Wales, Tax Haven Works, Tax Haven Wollerau, Tax Haven Website, Tax Haven Web Hosting, Tax Haven Whistleblower, Tax Haven Webster, Tax Haven Youtube, Tax Haven Yacht, Delaware Tax Haven New York Times, Your Democracy Tax Haven, Tax Haven Zug, Tax Haven Zones, Tax Haven Zucman, Tax Haven New Zealand, Zurich Tax Haven, Zero Tax Haven, Zambia Tax Haven, Tax Haven Free Zone, Tax Haven Sp. Z O.o, Tax Avoidance Definition, Tax Avoidance Strategies, Tax Avoidance Methods, Tax Avoidance Examples, Tax Avoidance Schemes, Tax Avoidance Vs Evasion, Tax Avoidance Transaction, Tax Avoidance Penalties, Tax Avoidance Techniques, Tax Avoidance Is Legal, Tax Avoidance And Ethics, Tax Avoidance And Geographic Earnings Disclosure, Tax Avoidance And Tax Evasion, Tax Avoidance Articles, Tax Avoidance And Tax Evasion Pdf, Tax Avoidance As A Sustainability Problem, Tax Avoidance Adalah, Tax Avoidance Australia, Tax Avoidance And Tax Evasion Difference, Tax Avoidance And Tax Evasion Uk, Tax Avoidance Bitcoin, Tax Avoidance Books, Tax Avoidance By Multinational Companies, Tax Avoidance By Multinationals, Tax Avoidance Benefits, Tax Avoidance By Country, Tax Avoidance By Corporations, Tax Avoidance Bbc, Tax Avoidance Brazil, Tax Avoidance Bill, Tax Avoidance Cases, Tax Avoidance Corporations, Tax Avoidance Court Cases, Tax Avoidance Countries, Tax Avoidance Companies List, Tax Avoidance Consequences, Tax Avoidance Canada, Tax Avoidance Companies, Tax Avoidance Companies List 2017, Tax Avoidance Case Law, Tax Avoidance Definition, Tax Avoidance Dissertation Topics, Tax Avoidance Dan Tax Evasion, Tax Avoidance Dissertation, Tax Avoidance Directive, Tax Avoidance Dissertation Uk, Tax Avoidance Disclosure, Tax Avoidance Di Indonesia, Tax Avoidance Dissertation Questions, Tax Avoidance Debate, Tax Avoidance Examples, Tax Avoidance Evasion, Tax Avoidance Ethics, Tax Avoidance Examples Uk, Tax Avoidance Eu, Tax Avoidance Essay, Tax Avoidance Evasion And Administration, Tax Avoidance Europe, Tax Avoidance Economics, Tax Avoidance Explained, Tax Avoidance For Dummies, Tax Avoidance For Individuals, Tax Avoidance For Small Businesses, Tax Avoidance For High Earners, Tax Avoidance Figures Uk, Tax Avoidance Film Schemes, Tax Avoidance Features, Tax Avoidance Forum, Tax Avoidance Fine, Tax Avoidance Footballers, Tax Avoidance Google, Tax Avoidance Germany, Tax Avoidance Globalisation, Tax Avoidance Guardian, Tax Avoidance Greece, Tax Avoidance Guide, Tax Avoidance Gaar, Tax Avoidance Government, Tax Avoidance Guernsey, Tax Avoidance Google Amazon Starbucks, Tax Avoidance Hmrc, Tax Avoidance Hotline, Tax Avoidance Hong Kong, Tax Avoidance History, Tax Avoidance Havens In Europe, Tax Avoidance Hsbc, Tax Avoidance How It Works, Tax Avoidance How To, Tax Avoidance Headlines, Tax Avoidance Havens, Tax Avoidance Is Legal, Tax Avoidance Irs, Tax Avoidance In The Us, Tax Avoidance In Retirement, Tax Avoidance Illegal, Tax Avoidance Investments, Tax Avoidance In India, Tax Avoidance Ireland, Tax Avoidance In The Uk, Tax Avoidance In Malaysia, Tax Avoidance Journal, Tax Avoidance Jail, Tax Avoidance Jokes, Tax Avoidance Journal Articles, Tax Avoidance Jersey, Tax Avoidance Journal Pdf, Tax Avoidance Jail Term, Tax Avoidance Japan, Tax Avoidance Judicial Review, Tax Avoidance Jimmy, Tax Avoidance Kenya, Tax Avoidance Kpmg, Tax Avoidance K2, Tax Avoidance Kahulugan, Tax Avoidance Keynes, Tax Avoidance Kidnapping, Tax Avoidance Hong Kong, Tax Avoidance Schemes K2, Tax Avoidance United Kingdom, Tax Avoidance Schemes Kenya, Tax Avoidance Loans, Tax Avoidance Laws, Tax Avoidance Legal, Tax Avoidance Legal Or Illegal, Tax Avoidance Legislation, Tax Avoidance Literature Review, Tax Avoidance Loopholes, Tax Avoidance Legality Vs Morality, Tax Avoidance Law Uk, Tax Avoidance Labour, Tax Avoidance Methods, Tax Avoidance Meaning, Tax Avoidance Malaysia, Tax Avoidance Measures, Tax Avoidance Money Laundering, Tax Avoidance Multinationals, Tax Avoidance Methods South Africa, Tax Avoidance Morality, Tax Avoidance Methods Uk, Tax Avoidance Malta, Tax Avoidance Nz, Tax Avoidance News, Tax Avoidance Notes, Tax Avoidance Netherlands, Tax Avoidance Nigeria, Tax Avoidance Newcastle, Tax Avoidance Number, Tax Avoidance Not Illegal, Tax Avoidance Not Punishable By Law, Tax Avoidance Ngo, Tax Avoidance Or Evasion, Tax Avoidance Oecd, Tax Avoidance Objectives, Tax Avoidance Offshore, Tax Avoidance On Rental Income, Tax Avoidance Options, Tax Avoidance On Redundancy Payments, Tax Avoidance Penalties, Tax Avoidance Pdf, Tax Avoidance Pros And Cons, Tax Avoidance Philippines, Tax Avoidance Ppt, Tax Avoidance Phone Scam, Tax Avoidance Provisions, Tax Avoidance Package, Tax Avoidance Pwc, Tax Avoidance Prison, Tax Avoidance Quotes, Tax Avoidance Questionnaire, Tax Avoidance Quote Judge, Tax Avoidance Questions, Tax Avoidance Queen’s Speech, Tax Avoidance Quizlet, Tax Avoidance Dissertation Questions, Cameron Tax Avoidance Quote, Tax Evasion And Avoidance Questions And Answers, Tax Avoidance And Audit Quality, Tax Avoidance Reddit, Tax Avoidance Reporting, Tax Avoidance Rules, Tax Avoidance Research Paper, Tax Avoidance Research, Tax Avoidance Rates By Country, Tax Avoidance Reasons, Tax Avoidance Real Estate, Tax Avoidance Research Proposal, Tax Avoidance Strategies, Tax Avoidance Schemes, Tax Avoidance Strategies Usa, Tax Avoidance Strategies Canada, Tax Avoidance Strategies For Small Business, Tax Avoidance Starbucks, Tax Avoidance Statistics Uk, Tax Avoidance Scams, Tax Avoidance South Africa, Tax Avoidance Solutions, Tax Avoidance Transaction, Tax Avoidance Techniques, Tax Avoidance Tax Evasion, Tax Avoidance Transfer Pricing, Tax Avoidance Trusts, Tax Avoidance Through Charity, Tax Avoidance Transactions Identified By The Irs, Tax Avoidance Taskforce, Tax Avoidance Tips, Tax Avoidance Thailand, Tax Avoidance Uk, Tax Avoidance Uk Cost, Tax Avoidance Uk Companies, Tax Avoidance Unethical, Tax Avoidance Usa, Tax Avoidance Us, Tax Avoidance Under Labour, Tax Avoidance Uk Report, Tax Avoidance Umbrella Companies, Tax Avoidance Uk Starbucks, Tax Avoidance Vs Evasion, Tax Avoidance Vs Tax Evasion Examples, Tax Avoidance Vs Tax Evasion Irs, Tax Avoidance Vs Tax Planning, Tax Avoidance Vs Benefit Fraud, Tax Avoidance Vs Tax Evasion Uk, Tax Avoidance Vs Tax Evasion Pdf, Tax Avoidance Vs Tax, Tax Avoidance Vs Tax Evasion Sars, Tax Avoidance Vs Tax Evasion Nz, Tax Avoidance Wiki, Tax Avoidance Ways, Tax Avoidance With Example, Tax Avoidance Whistleblowing, Tax Avoidance Worldwide, Tax Avoidance With Cross-border Hybrid Instruments, Tax Avoidance What Are The Rules, Tax Avoidance Working Abroad, Tax Avoidance Ways In India, Tax Avoidance Whistleblower Uk, Xerox Tax Avoidance, Tax Avoidance Youtube, Tax Avoidance Yahoo Answers, Yougov Tax Avoidance, Starbucks Tax Avoidance Youtube, Tax Avoidance New York Times, Tax Avoidance Per Year, Tax Avoidance Uk Per Year, Yahoo Tax Avoidance, Apple Tax Avoidance New York Times, Google Tax Avoidance Youtube, Tax Avoidance Zambia, Tax Avoidance Za, Tax Avoidance Zero Hedge, Tax Avoidance In Zimbabwe, Tax Avoidance New Zealand, Tax Avoidance Co.za, Tax Avoidance Cases New Zealand, Tax Evasion And Avoidance In Zimbabwe, Zara Tax Avoidance, Zavvi Tax Avoidance, Tax Evasion Felony, Tax Evasion Penalties, Tax Evasion Cases, Tax Evasion Meaning, Tax Evasion Jail Time, Tax Evasion Scams, Tax Evasion Meme, Tax Evasion Sentence, Tax Evasion Examples, Tax Evasion Law, Tax Evasion Actor, Tax Evasion Arrest, Tax Evasion And Fraud, Tax Evasion Articles, Tax Evasion Attorney, Tax Evasion And Tax Avoidance, Tax Evasion Amount, Tax Evasion Athletes, Tax Evasion Apple, Tax Evasion And Inequality, Tax Evasion By Country, Tax Evasion Business, Tax Evasion Bitcoin, Tax Evasion Books, Tax Evasion Business Owner, Tax Evasion Bail, Tax Evasion By Multinational Corporations, Tax Evasion Beer, Tax Evasion Bir, Tax Evasion By Companies, Tax Evasion Cases, Tax Evasion Charges, Tax Evasion Cases 2017, Tax Evasion Cases 2015, Tax Evasion Consequences, Tax Evasion Celebrities, Tax Evasion Court Cases, Tax Evasion Crime, Tax Evasion Call, Tax Evasion California, Tax Evasion Definition, Tax Evasion Department, Tax Evasion Department Of The Irs, Tax Evasion Definition Irs, Tax Evasion Define, Tax Evasion Defense, Tax Evasion Democracy 3, Tax Evasion Deportation, Tax Evasion Developing Countries, Tax Evasion Data, Tax Evasion Examples, Tax Evasion Elements, Tax Evasion Email Scam, Tax Evasion Essay, Tax Evasion Effects On Economy, Tax Evasion Examples Uk, Tax Evasion Examples In The Philippines, Tax Evasion Ethics, Tax Evasion Effects, Tax Evasion Eu, Tax Evasion Felony, Tax Evasion Fraud, Tax Evasion Fine, Tax Evasion Fraud Phone Call, Tax Evasion Form, Tax Evasion Famous Cases, Tax Evasion France, Tax Evasion Facts, Tax Evasion Famous, Tax Evasion Fbi, Tax Evasion Greece, Tax Evasion Game, Tax Evasion Gangster, Tax Evasion Green Card, Tax Evasion Germany, Tax Evasion Google, Tax Evasion Graph, Tax Evasion Gst, Tax Evasion Globally, Tax Evasion Gibraltar, Tax Evasion Hotline, Tax Evasion History, Tax Evasion How Many Years, Tax Evasion Help, Tax Evasion Hoax, Tax Evasion Hsbc, Tax Evasion How To Report, Tax Evasion Hotline Number, Tax Evasion Hawaii, Tax Evasion Hmrc, Tax Evasion Irs, Tax Evasion In Greece, Tax Evasion In The Us, Tax Evasion In Spanish, Tax Evasion In The United States, Tax Evasion In Italy, Tax Evasion In China, Tax Evasion In Spain, Tax Evasion In India, Tax Evasion Is A Felony, Tax Evasion Jail Time, Tax Evasion Jail, Tax Evasion Jersey Shore, Tax Evasion Jokes, Tax Evasion Jail Sentence, Tax Evasion Jail Time Uk, Tax Evasion Journal, Tax Evasion Japan, Tax Evasion Jersey, Tax Evasion Jail Time Canada, Tax Evasion Kenya, Tax Evasion Korea, Tax Evasion Kya Hai, Tax Evasion Kahulugan, Tax Evasion Kpmg, Tax Evasion Kindersley, Tax Evasion Kentucky, Tax Evasion Kelowna, Tax Evasion Uk, Tax Evasion Korea Times, Tax Evasion Law, Tax Evasion Lawyer, Tax Evasion Lawsuit, Tax Evasion Laws Us, Tax Evasion Leaving Country, Tax Evasion Legal, Tax Evasion Law Uk, Tax Evasion List, Tax Evasion Legislation, Tax Evasion Law Philippines, Tax Evasion Meaning, Tax Evasion Meme, Tax Evasion Mobster, Tax Evasion Money Laundering, Tax Evasion Mafia, Tax Evasion Movie, Tax Evasion Mexico, Tax Evasion Maximum Sentence, Tax Evasion Misdemeanor Or Felony, Tax Evasion Mn, Tax Evasion Number, Tax Evasion News, Tax Evasion Non Profit, Tax Evasion Ny, Tax Evasion Nj, Tax Evasion Nyc, Tax Evasion Nc, Tax Evasion News Articles, Tax Evasion Notification, Tax Evasion Nz, Tax Evasion Office, Tax Evasion Offshore, Tax Evasion Offshore Accounts, Tax Evasion Oklahoma, Tax Evasion On Rented Property, Tax Evasion Or Avoidance, Tax Evasion Offence, Tax Evasion Oecd, Tax Evasion Ontario, Tax Evasion Offences Uk, Tax Evasion Penalties, Tax Evasion Punishment, Tax Evasion Phone Call, Tax Evasion Prison Time, Tax Evasion Phone Call Scam, Tax Evasion Phone Scam, Tax Evasion Phone Number, Tax Evasion Punishment Us, Tax Evasion Penalties California, Tax Evasion Panama Papers, Tax Evasion Quotes, Tax Evasion Quizlet, Tax Evasion Questionnaire, Tax Evasion Quora, Tax Evasion Quebec, Tax Evasion Questions, Tax Evasion Qld, Tax Evasion Queen, Tax Evasion Queensland, Tax Evasion Questionnaire Pdf, Tax Evasion Report, Tax Evasion Red Flags, Tax Evasion Reddit, Tax Evasion Reward, Tax Evasion Rates By Country, Tax Evasion Robocall, Tax Evasion Restaurant, Tax Evasion Requirements, Tax Evasion Reporting Reward, Tax Evasion Rental Income, Tax Evasion Scams, Tax Evasion Sentence, Tax Evasion Statistics, Tax Evasion Statute, Tax Evasion Schemes, Tax Evasion Soccer, Tax Evasion Synonym, Tax Evasion Scam Call, Tax Evasion Spain, Tax Evasion Strategies, Tax Evasion The Situation, Tax Evasion Tips, Tax Evasion Tax Fraud, Tax Evasion Trophy, Tax Evasion Techniques, Tax Evasion Treaty, Tax Evasion The Game, Tax Evasion Tax Avoidance, Tax Evasion Threshold, Tax Evasion Telephone Scam, Tax Evasion Us, Tax Evasion Uk, Tax Evasion Usa, Tax Evasion Usa Penalty, Tax Evasion Urban Dictionary, Tax Evasion Us Penalty, Tax Evasion Uk Law, Tax Evasion Under Gst, Tax Evasion Uk Jail, Tax Evasion Uk Cost, Tax Evasion Vs Tax Avoidance, Tax Evasion Vs Tax Fraud, Tax Evasion And Fraud, Tax Evasion Voicemail Scam, Tax Evasion Vs Not Filing, Tax Evasion Virginia, Tax Evasion Vs Tax Avoidance Pdf, Tax Evasion Voicemail, Tax Evasion Vs Tax Avoidance Uk, Tax Evasion Vs Tax Avoidance Canada, Tax Evasion Whistleblower, Tax Evasion Warrant Scam, Tax Evasion Wesley, Tax Evasion Warrant, Tax Evasion Wiki, Tax Evasion With Bitcoin, Tax Evasion White Collar Crime, Tax Evasion Wisconsin, Tax Evasion Ways, Tax Evasion Worldwide, Tax Evasion Yakuza 0, Tax Evasion Youtube, Tax Evasion Yahoo Answers, Tax Evasion Can You Go To Prison, Tax Evasion New York, Tax Evasion Per Year, Tax Evasion New York Times, Tax Evasion 20 Years, Hsbc Tax Evasion Youtube, Tax Evasion New York State, Tax Evasion Zootopia, Tax Evasion Zambia, Tax Evasion Zimbabwe, Tax Evasion New Zealand, Glencore Tax Evasion Zambia, Tax Evasion In Zimbabwe Pdf, Tax Evasion Penalties New Zealand, Tax Evasion Cases In Zimbabwe, Reporting Tax Evasion New Zealand, Zawarski Tax Evasion
You must be logged in to post a comment.