MAKING LEGAL AND ILLEGAL TAX EVASION THROUGH THE USE OF OFF-SHORE COMPANIES AND TAX PARADISE Cover Image
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REALIZAREA EVAZIUNII FISCALE LEGALE ŞI ILEGALE PRIN UTILIZAREA FIRMELOR OFF-SHORE ŞI PARADISURI FISCALE
MAKING LEGAL AND ILLEGAL TAX EVASION THROUGH THE USE OF OFF-SHORE COMPANIES AND TAX PARADISE

Author(s): Laurențiu Giurea
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Tax avoidance; tax haven; tax; fraudulent transactions;

Summary/Abstract: Thu study focuses on offshore companies and tax havens by presenting their characteristic features and how they can be used to achieve legal and illegal tax evasion.

  • Issue Year: V/2012
  • Issue No: 02
  • Page Range: 77-83
  • Page Count: 7
  • Language: Romanian
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