Aspects regarding the fiscal arbitrage for tax heavens and offshore financial centres
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2023-03-27 22:45
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CIBOTARIU, Irina-Stefana. Aspects regarding the fiscal arbitrage for tax heavens and offshore financial centres . In: Paradigme moderne în dezvoltarea economiei naționale și mondiale, Ed. Editia 1, R, 28-29 octombrie 2022, Chişinău. Chişinau, Moldova: Centrul Editorial-Poligrafic al USM, 2022, p. 18.
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Paradigme moderne în dezvoltarea economiei naționale și mondiale 2022
Conferința "Modern paradigms in the development of the national and world economy"
Editia 1, R, Chişinău, Moldova, 28-29 octombrie 2022

Aspects regarding the fiscal arbitrage for tax heavens and offshore financial centres


Pag. 18-18

Cibotariu Irina-Stefana
 
„Ștefan cel Mare” University, Suceava
 
 
Disponibil în IBN: 3 noiembrie 2022


Rezumat

Within the last 30 years, we have easily noticed a worldwide manifestation of a clear trend in regards to an overall liberalization of the financial flow in terms of the global economy given the reshaping of the trade and fiscal policies. The importance given to the fiscal component given the dynamics of the international economic relationships made way to focussing on certain areas which are characterized by a special fiscal value. They refer to the so-called tax heavens and offshore financial centres.The selection of the studied area as well as of the steps of the research itself are based on the fact that the very study of the tax heavens as well as of the offshore centres is very complex, interesting and very necessary at the same time.

Cuvinte-cheie
fiscal arbitrage, tax heavens, offhore, financial centre, gljbal economy fiscal value