The Historical Perspective of Formation of Offshore Jurisdictions as the Global System of Tax Evasion
The aim of this publication is improving the knowledge about the genesis of formation of offshore jurisdictions. The article characterizes the historical stages of origination of tax havens on the basis of theoretical generalizations and comparing the results of studies and publications on the speci...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-03-01
|
| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-3_0-pages-249_253.pdf |