Tax avoidance

Rep. Lloyd Doggett, D-Texas, and Sen. Sheldon Whitehouse, D-R.I., have introduced legislation to discourage the use of corporate tax havens.

The Internal Revenue Service is relaunching the much criticized private debt collection program this month after Congress required it to do so as part of legislation passed at the end of 2015.

An academic study has found that companies located in proximity to a regional office are more likely to be scrutinized.

Democrats on the tax-writing House Ways and Means Committee are objecting to a resolution from House Republicans to repeal recently finalized Treasury Department rules that would discourage corporate tax inversions.

Increasing levels of passive investment in companies could be encouraging them to pursue tax shelters.

Profitable companies that pay little in income taxes aren’t necessarily indulging in risky tax strategies, according to a new academic study.

On Dec. 31, 2016, Code Section 457A put to an end to the strategy of deferring compensation in tax-advantaged jurisdictions offshore.

Notice alerts taxpayers and practitioners the Service may challenge certain investment schemes as tax avoidance transactions.