Offshore Companies and the Fiscal Paradise

Corina Alexandra Vitelar ()
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Corina Alexandra Vitelar: "Pro Iure" Foundation, Targu-Mures, Romania

Curentul Juridic, The Juridical Current, Le Courant Juridique, 2006, vol. 24-25, 123-132

Abstract: The present article introduces the reader in the problem of tax heaven and offshore companies. We tried to present, both positive and negative aspects of this problem. On one hand, this type of companies can help a multinational corporation in its economical and financial global projections, but, on the other hand, these companies can be use as extremely efficient instruments of tax evasion and money laundry

Keywords: Fiscal; Fiscal Paradise; Offshore; Corporation; Company (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:pmu:cjurid:v:24-25:y:2006:p:123-132

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