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A Glimpse Into The Offshore World After “Panama Papers”

Author

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  • Ana-Maria GEAMANU

    (“Athenaeum” University of Buchares)

Abstract

In the light of the latest leak of offshore documents, Panama Papers, the purpose of this article is to analyse a set of data made available, that reveals important information on the offshore world and the mechanisms by which it functions. There are identified the main business structures and tax benefits that are offered under the Panamanian legislation, as well as that of other offshore jurisdictions that are being used in the construction of tax planning schemes aimed at obtaining important tax benefits. The results of the analysis present interesting findings regarding the offshore financial services industry, the intermediaries involved in the structuring of tax planning schemes and the most commonly used offshore jurisdictions in tax structuring plans.

Suggested Citation

  • Ana-Maria GEAMANU, 2016. "A Glimpse Into The Offshore World After “Panama Papers”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 187-198, June.
    • Handle: RePEc:ath:journl:v:42:y:2016:i:1:p:187-198
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    More about this item

    Keywords

    Panama Papers; Offshore industry; Tax planning; Business structure;
    All these keywords.

    JEL classification:

    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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