Unele puncte de vedere referitoare la paradisurile fiscale
Some perspectives on tax havens
Author(s): Alina LețiaSubject(s): Law, Constitution, Jurisprudence
Published by: Uniunea Juriștilor din România
Keywords: tax haven; the OECD criteria; bank secrecy; financial instruments; legal vehicles; features and types of tax havens; trust; foundation; anstaldt; International Business Corporation; the legal and poli
Summary/Abstract: In this study, the author makes a thorough analysis of the so-called tax havens, outlining their connection with organized crime. Thus, the definition and main characteristics of tax havens, the types of tax havens and certain measures adopted at EU level to limit thereof are portrayed herein.
Journal: Revista „Dreptul”
- Issue Year: 2012
- Issue No: 09
- Page Range: 209-226
- Page Count: 18
- Language: Romanian
- Content File-PDF
