文章基本信息

标题：Offshore Jurisdictions And Tax Evasion In Romania
本地全文：下载
作者：Moisescu Florentina
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Tax is the price of civilization.Tax havens are the price of globalization. By using tax havens,we demonstrate how to avoid payment of taxes through legal methods of tax evasion. The most important advantage gained by offshore companies is an attractive tax due - "low tax" or "no tax". There are other arguments in favor of offshore companies - confidentiality guaranteed for the final beneficiaries - owners,flexibility in the management,readiness with which such companies can be established. This will lead to increase social inequitable social as well as deeping economic-financial crisis.
关键词：tax evasion;jurisdiction offshore;tax paradise.