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Ana-Maria Geamanu ()
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Ana-Maria Geamanu: “Athenaeum” University of Buchares

Internal Auditing and Risk Management, 2016, vol. 42, issue 1, 187-198

Abstract: In the light of the latest leak of offshore documents, Panama Papers, the purpose of this article is to analyse a set of data made available, that reveals important information on the offshore world and the mechanisms by which it functions. There are identified the main business structures and tax benefits that are offered under the Panamanian legislation, as well as that of other offshore jurisdictions that are being used in the construction of tax planning schemes aimed at obtaining important tax benefits. The results of the analysis present interesting findings regarding the offshore financial services industry, the intermediaries involved in the structuring of tax planning schemes and the most commonly used offshore jurisdictions in tax structuring plans.

Keywords: Panama Papers; Offshore industry; Tax planning; Business structure (search for similar items in EconPapers)
JEL-codes: H87 K34 (search for similar items in EconPapers)
Date: 2016
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Handle: RePEc:ath:journl:v:42:y:2016:i:1:p:187-198