TAX OPTIMIZATION, TAX AVOIDANCE OR TAX EVASION? CONTRIBUTIONS TO THE OFFSHORE COMPANIES’ LEGAL BACKGROUND

Article OPEN
Eva ERDÕS; (2010)
  • Journal: Curentul Juridic, The Juridical Current,volume 42,issue September,pages54-67
  • Subject: tax optimization, tax avoidance, tax planning, tax evasion, offshore, EU tax law
    • jel: jel:K34

Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the ... View more
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