Elements of Compared Law concerning Tax Evasion
The resort to international tax evasion can be explained both through the game, often perverse, of the double taxation, due to the autonomy of the national fiscal regimes, as well as to the fiscal pressures deriving from these. In view of escaping to be subject to two different taxations, the tax...
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| Format: | Article |
| Language: | English |
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Danubius University
2015-08-01
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| Series: | Journal of Danubian Studies and Research |
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| Online Access: | http://journals.univ-danubius.ro/index.php/research/article/view/2989/2767 |