Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

CRA Controlled Subject Vocabulary (CRACSV)

Back to: "T"

tax havens
Francais
paradis fiscal
Broader Term
aggressive tax planning
Related Term
tax avoidance
tax exemptions
tax law
tax planning
tax treaties
Scope Note
a tax haven can be described as a jurisdiction with no taxes or a very low rate of tax, a lack of transparency in the operation of its tax system, and a lack of effective exchange of information with other countries. Tax havens usually also have strict bank secrecy laws. There is often little or no economic activity in a tax haven.  


More Ways to Serve You!

Date modified:
2006-12-15
Top of page
Top of page
Important notices