Offshore Financial Centres and Unfair tax Competition

Anna Piotrowska ()
Additional contact information
Anna Piotrowska: Nicolaus Copernicus University

Acta Universitatis Nicolai Copernici, Ekonomia, 2014, vol. 45, issue 2, 133-146

Abstract: The financial crisis has changed the perception of offshore financial centers. States struggling with the problem of huge public debt and international institutions, especially the OECD, began to accuse tax havens of using the unfair tax competition. Offshore centers were persuaded to adopt regulations which improve the exchange of tax information and facilitate mutual administrative assistance in tax matters.

Keywords: offshore financial centre; tax evasion (search for similar items in EconPapers)
JEL-codes: E62 F53 H26 (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://apcz.pl/czasopisma/index.php/AUNC_EKON/arti ... C_ECON.2014.008/5204 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpn:umkanc:2014:p:133-146

Access Statistics for this article

Acta Universitatis Nicolai Copernici, Ekonomia is currently edited by Mariola Pilatowska

More articles in Acta Universitatis Nicolai Copernici, Ekonomia from Uniwersytet Mikolaja Kopernika
Bibliographic data for series maintained by Miroslawa Buczynska ().