00883nam a22001337a 4500100003200000245002500032260008200057300000900139520050800148650001300656856006000669942000700729999001300736  aBaxandall, P. and Russo, M.  aOffshore Shell Games  aWashington D. C.bCitizens for Tax Justice and U.S. PIRG Education Fundc2014  a56p.  aThis 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.  aOffshore  uiffoadatabase.trustafrica.org/iff/offshoreshell2014.pdf  cCF  c818d818