Cyprus: Tax Evasion or Tax Avoidance?

Dîrvă Anda Simona Dîrvă Cristian
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Dîrvă Anda Simona Dîrvă Cristian: Academia de Studii Economice din Bucureşti, Academia de Studii Economice din Bucureşti

Revista OEconomica, 2018, issue 01-2

Abstract: Cyprus, once upon a time an attractive international business and financial centre, faced collapse almost at the same time with neighbouring mainland Greece. Although a small island, Cyprus succeeded to attract assets of up to eight times its GDP. Thus making it one of the most successful offshore centres in Europe, the dilemma that arises is what qualification should we assign to it: tax evasion or tax avoidance.

Keywords: offshore centre; tax evasion; tax avoidance; economic crisis (search for similar items in EconPapers)
JEL-codes: F20 H26 (search for similar items in EconPapers)
Date: 2018
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