LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS
Created mostly for tax purposes and boasting other financial services like asset protection or financial investments, tax havens have been often associated across time with tax incentives and tax noncompliance (either avoidance or evasion). On the grounds of double tax treatise, banking secrecy...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2014-02-01
|
| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-01/10_Batrancea%20Larissa.pdf |