PLANIFICAREA FISCALĂ – PARADISURILE FISCALE
THE TAX PLANNING – FISCAL PARADISES

Summary/Abstract: The unprecedented development of the world economy, the increasing of the economic and political interdependences between different regions of the world, the emergence and evolution of a remarkable transnational corporations and the excessive taxation practiced by some countries have made for the economic agents the concern for the tax planning of the business and the adoption of some legal measures to stimulate the development of international economic relations necessary – for those states which participate at global economy.

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