TAX HAVENS IN CONTEMPORARY TAX SYSTEM
TAX HAVENS IN CONTEMPORARY TAX SYSTEM
Author(s): Costin MănescuSubject(s): Law on Economics
Published by: Österreichische Nationalbibliothek Wien/ Österreichisch-Rumänischer Akademischer Verein
Keywords: tax evasion; offshore; international taxation;
Summary/Abstract: Through this approach we aim to make a conceptual analysis of tax havens as a phenomenon by which the international tax evasion by taxpayers who seek a more advantageous tax treatment, to identify the advantages and disadvantages of tax havens.
Journal: Conferința Internațională Educație și Creativitate pentru o Societate Bazată pe Cunoaștere - DREPT
- Issue Year: VIII/2014
- Issue No: VIII
- Page Range: 110-113
- Page Count: 4
- Language: English
