THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY

THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY

The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of Romanian non-listed firms to tax havens on their profitability...

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Dades bibliogràfiques
Autors principals: Mihai-Bogdan AFRASINEI, Iuliana Eugenia GEORGESCU, Costel ISTRATE
Format: Article
Idioma:English
Publicat: Alexandru Ioan Cuza University of Iasi 2016-12-01
Col·lecció:CES Working Papers
Matèries:
tax havens
offshore companies
tax planning
tax optimization
tax avoidance
effective tax rate
Accés en línia:http://www.ceswp.uaic.ro/articles/CESWP2016_VIII4_AFR.pdf

Internet

http://www.ceswp.uaic.ro/articles/CESWP2016_VIII4_AFR.pdf

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