The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions

Afrãsinei Mihai-Bogdan ()
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Afrãsinei Mihai-Bogdan: Doctoral School of Economics and Business Administration, Alexandru Ioan Cuza University of Iaºi, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 413-418

Abstract: In the present financial globalisation context, the international tax optimisation has become a priority for multinational companies. Besides other factors, the double taxation treaties plays a key role for this purpose. By exploiting these agreements, the companies may divert financial capital from one country to another by paying lower taxes. Meanwhile, through such treaties the tax authorities also have access to certain information regarding the transactions concluded. This paper is an exploratory study whose purpose is to analyse the double tax agreements(DTA) signed by the EU and EFTA member states with tax havens jurisdictions. To achieve this goal, we used a sample of 32 European countries. The results emphasize that all the analysed countries have double tax treaties signed with tax havens. From these, UK has the most agreements signed. On the other hand, Luxembourg and Malta are the tax havens with the most DTA’s signed with the analysed countries.

Keywords: double tax treaties; tax havens; tax planning. (search for similar items in EconPapers)
JEL-codes: F23 F31 F38 F53 M48 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:413-418

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