by Linda Beale Going Dark–not just an SEC issue, when companies keep their tax classification secret Today’s Times includes an interesting piece by Floyd Norris about the problem of companies that are neither private nor public but have (or claim to have) few enough public investors that the SEC allows them to “go dark”–quit reporting […]

We’ve all talked and read about the idea and practice of offshore accounting to reduce taxation. Here is an article produced by a show called Backlight.  Backlight appears to be a news journal show in the idea of Frontline by a Dutch public broadcasting organization known as VPRO. This episode is titled: The Tax FreeTour.  […]

by Linda Beale Dell restructuring–all for a tax advantage? David Cay Johnston writes for Tax Analysts, in Dell’s Multiple Restructurings Aid It in Tax Avoidance (2013), about a global reorganization disclosed by Dell in its January 2007 Form 8-K filed with the SEC:  “just before the end of 2006, [Dell] issued more than 475 million […]

by Linda Beale The Netherlands’ role as corporate tax haven a “stain on the nation’s reputation” As Europe, the US, and other countries continue to face sluggish economies in the midst of extraordinarily high corporate profits, substantial accumulation of new wealth in the hands of even fewer people, and inordinate influence of corporatist approaches on […]