Comment définir les « paradis fiscaux » ?

Jacques Fontanel ()
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Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: There is no consensus definition of the concept of tax havens. This conception is both technical and highly political. It covers countries that establish strict banking secrecy, at low taxes and duties, with great freedom of movement of capital, limited international cooperation and solid economic and political stability. On this basis, it is possible to differentiate between regulatory, banking, judicial and OFC (Offshore Financial Centers) havens.

Keywords: Tax evasion; Tax havens; Money laundering; Evasion fiscale; Paradis fiscaux; Blanchiment de l'argent (search for similar items in EconPapers)
Date: 2016
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02415011v1
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Published in Jacques Fontanel. Paradis fiscaux, États "filous" : la fuite organisée des impôts vers les pays complices, l'Harmattan, pp.31-42, 2016, Les Idées et les théories à l'épreuve des faits, 978-2-343-10306-8

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