Мировой опыт оптимизации налогообложения: роль налоговой конкуренции и оффшорных центров в мировом хозяйстве

International Experience of Tax Optimization - The Role of Tax Competition and Offshores in Global Economy

Alexander Libman

MPRA Paper from University Library of Munich, Germany

Abstract: The paper looks at development and emergence of offshore jurisdictions as a strategy in global tax competition. It discusses the general logic of tax competition in international economy, specifics of offshors as participants of this competition and impact of interjurisdictional competition on Russian economy

Keywords: Tax competition; tax optimization (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:17042

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