Tax Haven

/ˈtæks ˌheɪvən/

Definitions

  1. (n.) A jurisdiction or territory with low or no tax rates, used by individuals or entities to reduce tax liabilities.
    Many multinational corporations establish subsidiaries in a tax haven to minimize their global tax burden.
  2. (n.) A location that offers financial secrecy and limited regulatory oversight, facilitating tax avoidance and sometimes illicit activities.
    The investigation revealed that the funds were routed through a tax haven to conceal their origin.

Forms

  • tax haven
  • tax havens

Commentary

A tax haven's defining features often include favorable tax laws, secrecy provisions, and lack of transparency, making it a key concept in discussions of international tax planning and regulatory efforts.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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