TRENDS IN INTERNATIONAL TAX PLANNING: NEW QUALIFICATIONS AND TAX JURISDICTION SHOPPING

In 2015 the unprecedented leak of 11,5 million files from Mossack Fonseka, one of the world’s biggest offshore law firms, echoed around the globe after demonstrating variety of sophisticated ways in which the wealthy can use offshore tax jurisdictions. It brought public concern about tax evasion t...

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Bibliographic Details
Main Author: Vladimir TROITSKIY
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2019-05-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/download/cks_2019_articles%252F3_public_law%252FCKS_2019_public_law_055.pdf
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