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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 and a summary of specific legislative proposals.

This report discusses the Family Planning Program, Title X of the Public Health Service Act (42 U.S.C. §§300 to 300a-6), which is the only domestic federal program devoted solely to family planning and related preventive health services. The report discusses various services related to Title X and also considers current legislation related to the program.

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.

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The Worker Health at a Glance, 2000 – 2009 provides an overview of selected illness and injury patterns among the current DOE contractor workforce that have emerged over the 10-years covered by this report. This report is a roll-up of data from 16 individual DOE sites, assigned to one of three program offices (Office of Environmental Management, Office of Science and the National Nuclear Security Administration). In this report, an absences is defined as 40 or more consecutive work hours (5+ calendar days) off the job. Shorter absences were not included.

This report discusses the United States, and European Union policies with Russia in response to the crisis in Ukraine.

This report is a primer on U.S. and Mexican water-sharing topics. It focuses on surface water quantity sharing and recent developments, including drought conditions. Due to Mexico's recent below-target deliveries of Rio Grande water to the United States, particular attention is given to the status, underlying causes, and responses to the Rio Grande water delivery shortfalls. This report describes: legal obligations and processes under the 1944 Water Treaty; drought conditions from 2010 to 2013; water sharing and developments in the Colorado River Basin; water sharing in the Rio Grande Basin and Mexico's water delivery shortfalls and stakeholder, diplomatic, and legislative responses to the rate of Mexico's Rio Grande water deliveries.

This report presents data estimating since 1986 the number of unauthorized aliens who have been living in the United States. There have been a variety of estimates of the unauthorized resident alien population over this period, sometimes with substantially different results. This report is limited to analyses of the Current Population Survey (CPS) conducted by the U.S. Census Bureau and the Bureau of Labor Statistics and of the American Community Survey (ACS) conducted by the U.S. Census Bureau so that there are basic standards of comparison over time.

This report describes and analyzes the United States Fire Administration's (USFA's) FY2013 budget proposal, as well as related information and legislation.

The objective of this paper is to investigate the transport of uranium oxide particles that may be present in carbon dioxide (CO2) gas coolant, into the graphite blocks of gas-cooled, graphite moderated reactors. The transport of uranium oxide in the coolant system, and subsequent deposition of this material in the graphite, of such reactors is of interest because it has the potential to influence the application of the Graphite Isotope Ratio Method (GIRM). The GIRM is a technology that has been developed to validate the declared operation of graphite moderated reactors. GIRM exploits isotopic ratio changes that occur in the impurity elements present in the graphite to infer cumulative exposure and hence the reactor’s lifetime cumulative plutonium production. Reference Gesh, et. al., for a more complete discussion on the GIRM technology.

This report, divided into three main sections, examines the political and economic situation in Venezuela and U.S.-Venezuelan relations. The first two sections describe the environment under various political leaders including President Hugo Chávez (1999-2013) and President Nicolás Maduro. The third section examines U.S. relations with Venezuela, including the imposition of sanctions on Venezuelan officials, and selected issues in U.S. relations--democracy and human rights, energy, counternarcotics, and terrorism concerns.

The generation of multigroup cross sections lies at the heart of the very high temperature reactor (VHTR) core design, whether the prismatic (block) or pebble-bed type. The design process, generally performed in three steps, is quite involved and its execution is crucial to proper reactor physics analyses. The primary purpose of this project is to develop the CENTRM cross-section processing module of the SCALE code package for application to prismatic or pebble-bed core designs. The team will include a detailed outline of the entire processing procedure for application of CENTRM in a final report complete with demonstration. In addition, they will conduct a thorough verification of the CENTRM code, which has yet to be performed. The tasks for this project are to: Thoroughly test the panel algorithm for neutron slowing down; Develop the panel algorithm for multi-materials; Establish a multigroup convergence 1D transport acceleration algorithm in the panel formalism; Verify CENTRM in 1D plane geometry; Create and test the corresponding transport/panel algorithm in spherical and cylindrical geometries; and, Apply the verified CENTRM code to current VHTR core design configurations for an infinite lattice, including assessing effectiveness of Dancoff corrections to simulate TRISO particle heterogeneity.

This report provides information on these benefits to assist disabled veterans, including eligibility, history, and the application process. Information regarding spending and the beneficiaries of these benefits is in the Appendix to this report.

This report offers a brief background of the salient issues and provides a section-by-section analysis of the detainee provisions in the National Defense Authorization Act for FY2012. It also discusses executive interpretation and implementation of the Act's mandatory military detention provision. Finally, it addresses detainee provisions in the 2013 NDAA, the 2014 NDAA, and the 2015 NDAA.

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This report discusses recent congressional activity and possible topics for the 114th Congress. It provides an overview of the federal role in water resources development, management, and protection, with a focus on projects of the two major federal water resources agencies--Reclamation and the U.S. Army Corps--and related legislation.

This report examines the basic eligibility criteria for VA administered veterans' benefits, including the issue of eligibility of members of the National Guard and reserve components.

This report examines the basic eligibility criteria for VA administered veterans' benefits, including the issue of eligibility of members of the National Guard and reserve components.

Congress continues to face questions about forestry practices, funding levels, and the federal role in wildfire protection. Recent fire seasons have been, by most standards, among the worst in the past half century. This report looks at factors contributing to wildfires as well as active and preventative treatments for wildfires.