Despre companii offshore și paradisuri fiscale. Care este granița dintre optimizarea fiscală și frauda fiscală?
On Offshore Companies and Tax Havens. What is the Border Line Between Tax Optimization and Tax Fraud?

Summary/Abstract: Against the backdrop of undeniable global economic mobility and legislative inadequacies and ambiguities,economic operators are increasingly interested in building complex networks of transactions and interactions between countries, and the cross-border tax exodus is growing in scale.More and more residents of states prefer to transfer funds to other states where they find more favorable tax arrangements than in their home state, which are generically referred to as “tax havens”. Looking at the phenomenon over the last 15 years, it can be seen that most states are trying to capture owners with huge wealth by offering them large reductions in taxes on capital, wealth and high salaries,as these resources are easy to transfer, easy to relocate to the global state. We can thus see that there are states that are particularly friendly to non-residents, in some cases we are talking about states that have never in their history levied corporate income tax – Andorra, Bermuda, Cayman Islands, Monaco – or some that have levied it only temporarily – Algeria, the Casablanca region, Danzig, Luxembourg, Panama,Delaware and Nevada – the United States.

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