Poate fi considerat un stat membru din Uniunea Europeană paradis fiscal de un alt stat membru din Uniunea Europeană?
Numărul 9 Anul 2016
The author aims to answer this question by analyzing a case study, namely the conditions in which Romania can be considered by other member states as a tax haven, and under what conditions Romania may consider other Member States as tax havens. In this regard, the author has analyzed the differences between the criteria that characterize a tax haven, preferential tax regimes and offshore financial centers, based on documents published by the E...Citește mai mult
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