Земји даночни раеви


Tax haven offers foreign investors, legal entities and individuals, low or no tax obligations with the additional convenience that financial information is not shared with foreign tax authorities. A state's tax system is a way of financing the state, while its degradation, by not paying and pushing people to evade taxes, also the possibility of simple and fast capital transfer and a stable legal system, i.e by giving the legality of business operations, makes tax havens more attractive.

This paper will analyse the basic principles of tax havens as well as specific way of working through them, their historical development, the role of the Organisation for Economic Cooperation and Development in defining tax havens, and the tax evasion problem that is present there.

Земји даночни раеви


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