REALIZAREA EVAZIUNII FISCALE LEGALE ŞI ILEGALE PRIN UTILIZAREA FIRMELOR OFF-SHORE ŞI PARADISURI FISCALE
MAKING LEGAL AND ILLEGAL TAX EVASION THROUGH THE USE OF OFF-SHORE COMPANIES AND TAX PARADISE
Author(s): Laurențiu GiureaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Tax avoidance; tax haven; tax; fraudulent transactions;
Summary/Abstract: Thu study focuses on offshore companies and tax havens by presenting their characteristic features and how they can be used to achieve legal and illegal tax evasion.
Journal: Revista de Investigare a Criminalitatii
- Issue Year: V/2012
- Issue No: 02
- Page Range: 77-83
- Page Count: 7
- Language: Romanian
- Content File-PDF