00883nam a22001337a 4500 Baxandall, P. and Russo, M. Offshore Shell Games Washington D. C. Citizens for Tax Justice and U.S. PIRG Education Fund 2014 56p. This study examines the use of tax havens by Fortune 500 companies in 2013. It reveals that tax haven use is ubiquitous among America’s largest companies, but a narrow set of companies benefit disproportionately. This study uses a list of 50 tax haven jurisdictions, which each appear on at least one list of tax havens compiled by the Organisation for Economic Cooperation and Development (OECD), the National Bureau of Economic Research, or as part of a U.S. District Court order listing tax havens. Offshore iffoadatabase.trustafrica.org/iff/offshoreshell2014.pdf CF 818 818