Tax Arbitration Through Offshore Centres аnd Tax Havens
The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out...
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| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
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Taras Shevchenko National University of Kyiv
2019-05-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/09/203-30-37.pdf |
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| _version_ | 1849325027746381824 |
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| author | A. S. Dirva C. Dirva |
| author_facet | A. S. Dirva C. Dirva |
| author_sort | A. S. Dirva |
| collection | DOAJ |
| description | The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out in this article, alongside a comparison of various analytical perspectives and, based on these, a number of judgments regarding their (in)opportunity are issued. In order to make a consistent description of the tax havens, it is necessary to clarify the fundamentals, the specific determinants and the factors without which these structures could not exist in the first place, the main hypothesis being that the boundary between tax arbitration and tax evasion is highly ambiguous and this is the major rationale why polemics on this topic arise. The goal is to present as objectively as possible these offshore centres and tax havens activities, which are paramount financial centres, irrespective of the criticism made by those who deem them unfair, immoral or even evil, as well as dangerous. This article focuses on tax planning and tax arbitration practices (e.g., "treaty shopping"), concluding with a collection of rationales for a balanced view on fiscal competition. |
| format | Article |
| id | doaj-art-8955873e191e4e7b922fa64feeff26e4 |
| institution | Kabale University |
| issn | 1728-2667 2079-908X |
| language | deu |
| publishDate | 2019-05-01 |
| publisher | Taras Shevchenko National University of Kyiv |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj-art-8955873e191e4e7b922fa64feeff26e42025-08-20T03:48:31ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2019-05-012203303710.17721/1728-2667.2019/203-2/4Tax Arbitration Through Offshore Centres аnd Tax HavensA. S. Dirva0C. Dirva1PhD Student, The Faculty of International Business and Economics, The Bucharest University of Economic Studies, Bucharest, RomaniaPhD Student, The Faculty of International Business and Economics, The Bucharest University of Economic Studies, Bucharest, RomaniaThe aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out in this article, alongside a comparison of various analytical perspectives and, based on these, a number of judgments regarding their (in)opportunity are issued. In order to make a consistent description of the tax havens, it is necessary to clarify the fundamentals, the specific determinants and the factors without which these structures could not exist in the first place, the main hypothesis being that the boundary between tax arbitration and tax evasion is highly ambiguous and this is the major rationale why polemics on this topic arise. The goal is to present as objectively as possible these offshore centres and tax havens activities, which are paramount financial centres, irrespective of the criticism made by those who deem them unfair, immoral or even evil, as well as dangerous. This article focuses on tax planning and tax arbitration practices (e.g., "treaty shopping"), concluding with a collection of rationales for a balanced view on fiscal competition.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/09/203-30-37.pdf |
| spellingShingle | A. S. Dirva C. Dirva Tax Arbitration Through Offshore Centres аnd Tax Havens Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| title | Tax Arbitration Through Offshore Centres аnd Tax Havens |
| title_full | Tax Arbitration Through Offshore Centres аnd Tax Havens |
| title_fullStr | Tax Arbitration Through Offshore Centres аnd Tax Havens |
| title_full_unstemmed | Tax Arbitration Through Offshore Centres аnd Tax Havens |
| title_short | Tax Arbitration Through Offshore Centres аnd Tax Havens |
| title_sort | tax arbitration through offshore centres аnd tax havens |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/09/203-30-37.pdf |
| work_keys_str_mv | AT asdirva taxarbitrationthroughoffshorecentresandtaxhavens AT cdirva taxarbitrationthroughoffshorecentresandtaxhavens |