 CONSIDERATII GENERALE CU PRIVIRE LA PARADISURILE FISCALE - THOUGHTS ON THE FISCAL PARADISES (Romanian version)Nadia Cerasela Anitei
Jurnalul de Studii Juridice, 2010, vol. 1, 110-119 Abstract: The paper aims at explaining the meaning of fiscal paradise, the emergence and the evolution of fiscal paradises, their main features as well as their advantages. In these small countries, most of them situated on islands, one can choose the tax base, the installation site, one can live here, one can earn money or obtain citizenship and they address either to individuals or to legal persons or to both at the same time. The states regarded as tax havens are a refuge for all types of companies allowing the beneficiaries to reduce and even to entirely suppress taxation within the law in a manner virtually impossible to control by the tax services in the country of origin. Tax havens exist. They can be used to achieve high profit, for money protection or to get rid of the numerous taxes. Nowadays, the best investment opportunities are beyond our own borders, within the many foreign markets. Keywords: fiscal paradise; the emergence of fiscal paradises; the evolution of fiscal paradises; the characteristics of fiscal paradises; the advantages of fiscal paradises (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:lum:rev4rl:v:1:y:2010:i::p:110-119 Access Statistics for this article More articles in Jurnalul de Studii Juridice from Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.