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Offshore Areas – The Key To Success In The Fiscal Regime

Author

Listed:
  • Florin Ovidiu HURJUI

    (“Stefan cel Mare” University, Suceava, Romania)

  • Gheorghe SANDU

    (“Stefan cel Mare” University, Suceava, Romania)

Abstract

The main advantages of fiscal paradises result from the fact that: some countries do not demand any income tax, on capital plus values, on wealth; other countries have established a tax demand on the related incomes of a territorial base: if the benefits do not have their source on the territory of the respective state, there is no income; other countries still have low taxing rates; certain countries offer specific advantages for specifi c types of companies. The fiscal policy in Romania has been revised repeatedly, having a sinuous and unsteady character and, because of the created uncertainties (the high number of exceptions and exemptions) it has been less propitious for the business environment – and although, ironically, a lot of the operated changes and the granted exempts were supposed to have been destined to the stimulation of businesses.

Suggested Citation

  • Florin Ovidiu HURJUI & Gheorghe SANDU, 2009. "Offshore Areas – The Key To Success In The Fiscal Regime," The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 9(1(9)), pages 262-266, June.
    • Handle: RePEc:scm:ausvfe:v:9:y:2009:i:1(9):p:262-266
    as

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    File URL: http://www.seap.usv.ro/annals/arhiva/ANNALS%20VOL.9,NR.1(9),2009%20fulltext.pdf
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