Sec. 223. REPORT WITH RESPECT TO USE OF CARIBBEAN BASIN TAX HAVENS

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## SEC. 223 REPORT WITH RESPECT TO USE OF CARIBBEAN BASIN TAX HAVENS The Secretary of the Treasury shall, not later than ninety days after the date of the enactment of this Act, report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— ####

(1)the level at which Caribbean Basin tax havens are being used to evade or avoid Federal taxes, and the effect on Federal revenues of such use, ####

(2)any information he may have on the relationship of such use to drug trafficking and other criminal activities, and ####

(3)current antitax haven enforcement activities of the Department of the Treasury. ## subtitle C Sense of the Congress Regarding Sugar Imports