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The Offshore Structures As One Mecanism For Displacement And Tax Planning In A Global Economics


  • Da Costa Nogueira, Emilia Natalia


The main aim of this work is to estimate the tax differences through an international tax planning without and with an intervention of one Tax Heaven/Offshore International Financial Center (TH/OIFC). Advanced techniques for international tax planning will make it possible to use those offshore structures that are the best suited to each concrete situation.However, it is debatable whether this the best means for achieving economic development, as there is an abundance of legislation originating from international organisations hindering and restricting the activities of TH/OIFC.With a space age approaching, we reassert our hopes in the use of existing potentialities and those yet to be created, in order to overcome global asymmetries between “rich countries” and “poor countries”, in an environment of peace, as war is contrary to civilisation.

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  • Da Costa Nogueira, Emilia Natalia, 2011. "The Offshore Structures As One Mecanism For Displacement And Tax Planning In A Global Economics," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 20(2).
  • Handle: RePEc:sdo:regaec:v:20:y:2011:i:2_3

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    References listed on IDEAS

    1. Verónica Amarante & Ivone Perazzo, 2009. "Crecimiento económico y pobreza en Uruguay, 1991-2006," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, December.
    2. Cornia, Giovanni Andrea, 2012. "Inequality Trends and their Determinants: Latin America over 1990-2010," WIDER Working Paper Series 009, World Institute for Development Economic Research (UNU-WIDER).
    3. Verónica Amarante & Andrés Dean & Rodrigo Arím, 2013. "Unemployment Insurance Design and Its Effects: Evidence for Uruguay," REVISTA DESARROLLO Y SOCIEDAD, UNIVERSIDAD DE LOS ANDES-CEDE, June.
    4. Bruno Martorano, 2014. "The Impact of Uruguay's 2007 Tax Reform on Equity and Efficiency," Development Policy Review, Overseas Development Institute, vol. 32(6), pages 701-714, November.
    5. Arim, Rodrigo & Cruces, Guillermo Antonio & Vigorito, Andrea, 2009. "Programas sociales y transferencias de ingresos en Uruguay: los beneficios no contributivos y las alternativas para su extensión," Políticas Sociales 146, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    6. Amarante, Veronica & Vigorito, Andrea, 2011. "Uruguayâ..s Income Inequality and Political Regimes during 1981â..2010," WIDER Working Paper Series 094, World Institute for Development Economic Research (UNU-WIDER).
    7. Bucheli, Marisa & Furtado, Magdalena, 2005. "Uruguay 1998-2002: la distribución del ingreso en la crisis," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    8. repec:unu:wpaper:wp2012-09 is not listed on IDEAS
    9. David De Ferranti & Guillermo E. Perry & Francisco H.G. Ferreira & Michael Walton, 2004. "Inequality in Latin America : Breaking with History?," World Bank Publications, The World Bank, number 15009.
    10. Jorge Notaro, 2005. "Employment and unemployment in Uruguay 1984-2005," Documentos de Trabajo (working papers) 05-02, Instituto de Economía - IECON.
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