Perenitatea paradisurilor fiscale
The Durability of Tax Havens

Summary/Abstract: At this time, in the world, there are 72 tax havens. It is important to understand that in the context of trade globalisation, a trader who does not consider tax haven at their real value, has not o necessary vision on its own development through competitiveness. It is impossible to say which is the most desirable tax haven this year, because the business environment is changing constantly and what is appropiate for the nationals of one state does not correspond to the needs of the citizens of another state. The multitude of tax haven’s characteristics lead us to the consideration that there are as many definitions of tax haven as tax haven exist.

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