CORINA ALEXANDRA VITELAR () (“Pro Iure” Foundation, Târgu-Mures, Romania)
Abstract
The present article introduces the reader in the problem of tax heaven and offshore companies. We tried to present, both positive and negative aspects of this problem. On one hand, this type of companies can help a multinational corporation in its economical and financial global projections, but, on the other hand, these companies can be use as extremely efficient instruments of tax evasion and money laundry
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Publisher Info
Article provided by Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation in its journal Curentul Juridic, The Juridical Current.