Tax evasion through offshore companies: How important the phenomenon is?

Tax evasion through offshore companies: How important the phenomenon is?

The aim of the paper is to elaborate phenomenon of offshore activity. In the article principles and conditions of offshore companies’ performance have been discussed and the most popular areas of offshore economical activity analyzed. Authors’ view to efficiency of Lithuanian government's atte...

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Bibliographic Details
Main Authors: Romualdas Ginevičius, Manuela Tvaronavičiene
Format: Article
Language:English
Published: Vilnius Gediminas Technical University 2004-03-01
Series:Journal of Business Economics and Management
Subjects:
offshore zones
transfer pricing
tax evasion
Online Access:https://journals.vgtu.lt/index.php/JBEM/article/view/8175
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spelling doaj-93c7f1b1a27047f6a6d779a580a4c2c22021-07-02T08:03:54ZengVilnius Gediminas Technical UniversityJournal of Business Economics and Management1611-16992029-44332004-03-015110.3846/16111699.2004.9636065Tax evasion through offshore companies: How important the phenomenon is?Romualdas Ginevičius0Manuela Tvaronavičiene1Vilnius Gediminas Technical University , Sauletekio al. 11, Vilnius‐40, LT‐10223, LithuaniaVilnius Gediminas Technical University , Sauletekio al. 11, Vilnius‐40, LT‐10223, Lithuania The aim of the paper is to elaborate phenomenon of offshore activity. In the article principles and conditions of offshore companies’ performance have been discussed and the most popular areas of offshore economical activity analyzed. Authors’ view to efficiency of Lithuanian government's attempts to restrict usage of offshore zones has been presented. First Published Online: 14 Oct 2010 https://journals.vgtu.lt/index.php/JBEM/article/view/8175offshore zonestransfer pricingtax evasion
collection DOAJ
language English
format Article
sources DOAJ
author Romualdas Ginevičius
Manuela Tvaronavičiene
spellingShingle Romualdas Ginevičius
Manuela Tvaronavičiene
Tax evasion through offshore companies: How important the phenomenon is?
Journal of Business Economics and Management
offshore zones
transfer pricing
tax evasion
author_facet Romualdas Ginevičius
Manuela Tvaronavičiene
author_sort Romualdas Ginevičius
title Tax evasion through offshore companies: How important the phenomenon is?
title_short Tax evasion through offshore companies: How important the phenomenon is?
title_full Tax evasion through offshore companies: How important the phenomenon is?
title_fullStr Tax evasion through offshore companies: How important the phenomenon is?
title_full_unstemmed Tax evasion through offshore companies: How important the phenomenon is?
title_sort tax evasion through offshore companies: how important the phenomenon is?
publisher Vilnius Gediminas Technical University
series Journal of Business Economics and Management
issn 1611-1699
2029-4433
publishDate 2004-03-01
description The aim of the paper is to elaborate phenomenon of offshore activity. In the article principles and conditions of offshore companies’ performance have been discussed and the most popular areas of offshore economical activity analyzed. Authors’ view to efficiency of Lithuanian government's attempts to restrict usage of offshore zones has been presented. First Published Online: 14 Oct 2010
topic offshore zones
transfer pricing
tax evasion
url https://journals.vgtu.lt/index.php/JBEM/article/view/8175
work_keys_str_mv AT romualdasginevicius taxevasionthroughoffshorecompanieshowimportantthephenomenonis
AT manuelatvaronaviciene taxevasionthroughoffshorecompanieshowimportantthephenomenonis
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