On 9 March 2016, the houses of representatives of Colorado and Maine approved legislation targeting tax havens. The legislation of both states now moves to the respective senates. Colorado Legislation The Colorado legislation (HB 16-1275) would require corporate taxpayers filing a combined report to include any income of affiliates incorporated in a tax haven. It does not include a list of jurisdictions considered as tax havens, but rather sets out a list of conditions that would result in a jurisdiction being considered a tax haven for this purpose. A jurisdiction would be considered a tax haven if meeting any of...