The U.S. Congressional Research Services (CRS) has published a new report dated 6 January 2022, Tax Havens: International Tax Avoidance and Evasion. --- Tax Havens: International Tax Avoidance and Evasion Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations also have addressed this issue. Multinational firms can artificially shift profits from high-tax to low-tax jurisdictions using a variety of techniques, such as adjusting prices of related company transactions and...