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Offshore Jurisdictions, Controversial Topic Of The Modern Business World


  • PĂUN, Roxana-Daniela

    (Faculty of Law and Public Administration, Bucharest Spiru Haret University)


This article aims to present synthetically the off-shore jurisdiction issues in the context of the globalisation of our lives and automatically of the business world facing new issues and challenges regarding the business in the international area, starting from defining elements and approaching some of the practical challenges offered by the widespread use of such offshore jurisdictions known as “tax havens”.

Suggested Citation

  • PĂUN, Roxana-Daniela, 2010. "Offshore Jurisdictions, Controversial Topic Of The Modern Business World," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(3), pages 211-217.
  • Handle: RePEc:ris:sphecs:0078

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    More about this item


    jurisdiction offshore; offshore companies; trusts; tax haven;

    JEL classification:

    • Z11 - Other Special Topics - - Cultural Economics - - - Economics of the Arts and Literature


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