Category
page 1Corporate taxation in the United States
tax haven
country or place with low taxes for foreign investors
limited liability company
US form of a private limited company
base erosion and profit shifting
corporate tax avoidance tools
Double Irish arrangement
system to avoid Irish corporate tax
windfall tax
higher tax rate on profits that result from a sudden windfall gain
Excess profits tax
tax on any profit above a certain amount
Basis of accounting
time when financial transactions are reported