... the Taxpayer 33 Treat Shell Corporations as U.S. Firms 33 Impose Restrictions on Foreign Trusts 33 Treat Dividend Equivalents as Dividends 33 Extend the Statute of Limitations 34 Greater ... “Yahoo, Dell Swell Netherlands’ $ 13 Trillion Tax Haven,” Bloomberg, January 23, 20 13, posted at http://www.bloomberg.com/news/20 13- 01- 23/ yahoo-dell-swell-netherlands- 13- trillion-tax-haven.html. 40Szu ... “Yahoo, Dell Swell Netherlands’ $ 13 Trillion Tax Haven,” Bloomberg, January 23, 20 13, posted at http://www.bloomberg.com/news/20 13- 01- 23/ yahoo-dell-swell-netherlands- 13- trillion-tax-haven.html. 20...