Tax Havens within Legal Boundaries. Older and Newer Cases

Romanian Economic Journal

Anda Simona Rădulescu¹ 

[1] The Bucharest Universtity of Economic Studies, PhD Student, [e-mail];

关键词: fiscal paradise;    off shore;    fiscal fraud;    fiscal advantage;    fiscal arbitrage;   

DOI  :  

来源: DOAJ

【 摘 要 】

Tax havens, where many businesspeople, including the Romanians, keep the businesses to pay less taxes, but also away from the authorities and the media have become the subject of journalistic and legal investigations worldwide (see the case of Panama Papers) . In this paper we reveal some form of offshore fraud known more or less recent and famous.

【 授权许可】

Unknown