Tax Havens: The Art of Avoidance

Tax Havens: The Art of Avoidance

Tax Havens: The Art of Avoidance is a symposium based on the essay: ―EvasiveManeuvers: Tax Havens, Tax Evasion, Tax Avoidance, and the Future of Tax Law inAmerica.‖ Rarely do intriguing or titillating issues of tax law present themselves and taxhavens are no exception. This symposium looks to change this perception; tax havens are interesting! The symposium has two objectives (1) discuss and define what tax havens are and (2) illustrate the struggle the United States has in dealing with them.