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The tax havens between measures of economic stimulation and measures against tax evasion

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Author(s): Manea, A. C.

Journal: Bulletin of the Transilvania University of Bra┼čov, Series VII : Social Sciences and Law
ISSN 2066-7701

Volume: 3;
Issue: 1;
Start page: 223;
Date: 2010;
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Keywords: Tax haven | Offshore company | Double taxation | Tax evasion | Tax

ABSTRACT
In the literature but also in the legal language there are ever-increasingly met the current economic notions of tax havens, offshore companies, offshore law or double taxation. These concepts are encountered, however, in legislative efforts of combating domestic and international business and tax evasion, because such tax havens, although offering financial benefits to individuals or legal residents, make it virtually impossible to control, by the national tax services, the level of imposed income tax and the fees payable by the taxpayer, and all these through operations under the legislation of the States where there are these tax havens. The terminology of tax havens is replaced in recent years with the more discreet terms. of center of international finance or financial haven.
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