The Legal Regime of Fiscal Paradises - Products of Globalization

Oana Răvaș ()
Additional contact information
Oana Răvaș: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2018, vol. 18, issue 2, 161-168

Abstract: The term " tax haven" is vaguely defined and includes any country that perceives zero taxes or reduced taxes on all or just some income categories, a certain level of banking o commercial secret, requirements minima from the central bank and no restrictions on it foreign exchange. Tax havens, also called offshore financial centers, provide a Fund base such as offshore or other forms of investment managed investment portfolios.

Keywords: tax haven. economy; offshore; business; currecncy; banking secrecy; money laundry (search for similar items in EconPapers)
JEL-codes: K1 K2 K22 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.upet.ro/annals/economics/pdf/2018/p2/Ravas_O_1.pdf (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:pet:annals:v:18:y:2018:i:2:p:161-168

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().