The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals.

This report discusses the qualifications required to hold the office of U.S. Senator or Representative to Congress that are established and set out within the U.S. Constitution.

This report discusses the continued debate amongst congressional policymakers regarding telecommunications reform. A major point of the ongoing discussion is whether action is needed to ensure unfettered access to the Internet.

This report explains how employer-sponsored insurance can be used to address concerns about health insurance coverage and cost. Then, it summarizes the three Affordable Care Act (ACA) provisions most relevant to small businesses. Also, it analyzes these provisions for their potential effects on small businesses. Last, this report presents several approaches that could address some concerns associated with these provisions (particularly the employer penalty).

This report lists hundreds of instances in which the United States has used its Armed Forces abroad in situations of military conflict or potential conflict or for other than normal peacetime purposes. It was compiled in part from various older lists and is intended primarily to provide a rough survey of past U.S. military ventures abroad, without reference to the magnitude of the given instance noted.

This report discusses the minimum wage provisions of the Fair Labor Standards Act (FLSA), which is the federal legislation that establishes the minumem hourly wage that ust be paid to all covered workers.

This report highlights the dispute between the U.S. and EU over the use of Pathogen Reduction Treatments (PRTs) during the processing of poultry products. PRT's are antimicrobial rinses--including chlorine dioxide, acidified sodium chlorite, trisodium phosphate, and peroxyacids, among others--that have been approved by the U.S. Department of Agriculture (USDA) for use in poultry processing to reduce the amount of microbes on meat.

This report examines U.S. foreign assistance activities in the People's Republic of China (PRC), undertaken by the U.S. Department of State and U.S. Agency for International Development (USAID). The report also discusses related foreign operations appropriations, policy history, and legislative background.

This report discusses the concept of cybercrime and related cyber threats such as cyber espionage and cyber warfare, and questions whether--and under what circumstances--clear distinctions between the various threats should be delineated. It also outlines how current federal strategies may address cybercrime, including issues surrounding the measurement and tracking of cybercrime.

This report provides information on legislation that authorizes the designation of any foreign government as a state sponsor of acts of international terrorism.

This report answers frequently asked questions about international investment agreements (IIAs) made between the United States and other countries. Questions are categorized in three main areas: background and context; U.S. international investment agreements; and investor-state dispute settlement (ISDS).

A weekly publication, the Texas Register serves as the journal of state agency rulemaking for Texas. Information published in the Texas Register includes proposed, adopted, withdrawn and emergency rule actions, notices of state agency review of agency rules, governor's appointments, attorney general opinions, and miscellaneous documents such as requests for proposals. After adoption, these rulemaking actions are codified into the Texas Administrative Code.

This report briefly highlights key provisions of H.R. 2596, the Intelligence Authorization Act for Fiscal Year 2016 (IAA for FY2016), which provides guidance to, and authorizes appropriations for, components of the U.S. Intelligence Community (IC).

This report examines reform priorities from the perspective of several key actors, including Members of Congress, the Obama Administration, selected member states, the U.N. Secretary-General, and a cross-section of groups tasked with addressing U.N. reform. It also discusses congressional actions related to U.N. reform and mechanisms for implementing reform, as well as possible challenges facing U.S. policy makers as they consider existing and future U.N. reform efforts.

This report presents background and analysis on the development of Trade Promotion Authority (TPA), which expired on July 1, 2007. The report also includes a summary of the major provisions under the recently expired authority and a discussion of the issues that have arisen in the debate over TPA renewal, as well as policy options available to Congress.

This report provides links to cybersecurity-related committee hearings in the 112th and 113th Congresses. It also provides a list of executive orders and presidential directives pertaining to information and computer security.

Omnibus appropriations acts have become a significant feature of the legislative process in recent years as Congress and the President have resorted more frequently to their use to bring action on the regular appropriations cycle to a close. Following a discussion of pertinent background information, this report reviews the recent use of such measures and briefly addresses several issues that their use raises.

This report briefly discusses Department of Defense Policies regarding transgender service.

This report discusses the retirement systems in place for federal employees including the Civil Service Retirement System (for employees hired before 1984) and the Federal Employees' Retirement System (for employees hired in 1984 or later). Both programs require participants to contribute toward the cost of their pensions through a payroll tax.

This report discusses the dispute between the Dominican Republic and Haiti regarding the citizenship status of some 200,000 Dominicans of Haitian descent, as well as undocumented migrants in the Dominican Republic, which threatens to exacerbate tensions between the two neighbors.

This report identifies the legislative bases for sanctions imposed on Iran, and the nature of the authority to waive or lift those restrictions. It comprises two tables that present legislation and executive orders that are specific to Iran and its objectionable activities in the areas of terrorism, human rights, and weapons proliferation.

This report discusses the continuing conflict in Syria including recent regime losses in confrontations with forces of the Islamic State (IS, aka the Islamic State of Iraq and the Levant or ISIL/ISIS) in northeastern Syria. The report also covers U.S. policy responses to the conflict.

Newsletter of the Texas Credit Union Department containing departmental news and announcements, deadlines, and other information of importance to credit unions. Information included covers credit union financial trends, credit union rankings, and annual survey deadlines.

This report discusses the Cost-of-living adjustments (COLAs) for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS) and government retirees, as well as related legislation.