滥用税收计划：美国国税局可以改进对离岸保险审计和调查的审查
Abusive Tax Schemes: IRS Could Improve Its Reviews of Offshore Insurance Audits and Investigations
【作者】 Jessica Lucas-Judy
【关键词】 Compliance oversight ; Criminal investigations ; Income taxes ; Information resources management ; Small business ; Tax benefits ; Tax law ; Tax returns ; Tax shelters ; Taxes ; Taxpayers ;
离岸保险安排可能被用来不当地申请税收优惠。其中一种被滥用的安排是小额自保，即他们所保险的企业拥有的小型保险公司
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