Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198228 
Year of Publication: 
2013
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 5 [Issue:] 1 [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2013 [Pages:] 41-50
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
In the actual context of economic globalization, tax havens represent a significant obstacle for global governments seeking to increase their fiscal incomes and a source of polarization of income and wealth. Statistics reports showed that tax havens hold at least $10 trillion in assets, money generally controlled and hidden by major players from the political and financial areas, as well as from criminal ones. The paper introduces the present situation of European tax havens, with the major poles of action. The conclusion finds the real efforts of international bodies such as OECD, to interdict opportunities to avoid taxation.
Subjects: 
tax haven
offshore financial centres
globalization
illegal markets Romania
JEL: 
H25
H26
H87
F21
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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