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  • 标题:ECONOMIA ZONELOR TRANSFRONTALIERE
  • 本地全文:下载
  • 作者:Gheorghe MOISESCU ; Corina GRIBINCEA ; Leonard LĂZĂRESCU
  • 期刊名称:Studia Universitatis Moldaviae: Stiinte Sociale
  • 印刷版ISSN:1814-3199
  • 电子版ISSN:2345-1017
  • 出版年度:2009
  • 卷号:2
  • 期号:22
  • 页码:232-235
  • 出版社:Moldova State University
  • 摘要:The flexibility achieved by off-shore companies as a vehicle for tax, financial and commercial planning, both for commercial and individual issues, has increased the volume and complexity of transactions channeled through these companies, based on a competitive advantage of quick access to the network of our organization, Pricewaterhouse Coopers offers multidisciplinary services in the area such as: advice on the design and implementation of operations and on determining the most convenient country location as well as the legal structure to be adopted; tax planning, both international and with bordering countries; formation or acquisition of companies resident in Uruguay or in the main off-shore centers; administrative and accounting services, preparation of financial statements and adapting financial statements to international standards. Recently, on 2007, the Organization for Economic Co-operation and Development (OECD) issued a report identifying harmful and potentially harmful preferential tax regimes. The Uruguayan Jurisdiction was identified neither as a harmful nor as a potentially harmful preferential tax regime, an important aspect, which enhances the Uruguayan jurisdiction as the South American Financial and Offshore Centre of preference. The Uruguayan Jurisdiction is not considered a Tax Heaven owing to two main characteristics of its particular regulatory framework
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