Tax Foundation Issues Annual State Tax Climate Index
10/31/2014 9:14:00 AM
The 2015 edition of the State Business Tax Climate Index from the Tax Foundation has been issued. It is intended to enable US business leaders,
lawmakers, and taxpayers to gauge the "competitiveness" of their state's tax system.
The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.