The Durability of Tax Havens

Authors

  • Roxana-Elena LAZAR Conferentiar universitar doctor, Facultatea de Economie, Universitatea Petre Andrei din Iasi
  • Vlad-Nicolae NEDELCU Asistent universitar doctorand, Facultatea de Economie, Universitatea Petre Andrei din Iasi

Keywords:

tax haven, globalisation, business, trade.

Abstract

At this time, in the world, there are 72 tax havens. It is important to understand that in the context of trade globalisation, a trader who does not consider tax haven at their real value, has not o necessary vision on its own development through competitiveness. It is impossible to say which is the most desirable tax haven this year, because the business environment is changing constantly and what is appropiate for the nationals of one state does not correspond to the needs of the citizens of another state. The multitude of tax haven’s characteristics lead us to the consideration that there are as many definitions of tax haven as tax haven exist.

References

Aniţei Nadia Cerasela şi Lazăr Roxana-Elena, Evaziunea fiscal între legalitate şi infracţiune, Ed. Lumen, Iaşi, 2013.

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Schmitt Jesse, How to take legal advantage of the IRS Code and pay less in taxes, Ed. Atlantic Publishing Group, Florida, 2008.

Sfetcu Nicolae, Corupţie-Globalizare-Neocolonialism, Ed. Create Space Independent, Bucuresti, 2014.

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Published

2015-12-14

How to Cite

LAZAR, R.-E., & NEDELCU, V.-N. (2015). The Durability of Tax Havens. Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, 16, 5-14. Retrieved from https://lumenpublishing.com/journals/index.php/upa-sw/article/view/700

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