THE OFFSHORE STRUCTURES AS ONE MECANISM FOR DISPLACEMENT AND TAX PLANNING IN A GLOBAL ECONOMICS

The main aim of this work is to estimate the tax differences through an international tax planning without and with an intervention of one Tax Heaven/Offshore International Financial Center (TH/OIFC). Advanced techniques for international tax planning will make it possible to use those offshore structures that are the best suited to each concrete situation.However, it is debatable whether this the best means for achieving economic development, as there is an abundance of legislation originating from international organisations hindering and restricting the activities of TH/OIFC.With a space age approaching, we reassert our hopes in the use of existing potentialities and those yet to be created, in order to overcome global asymmetries between “rich countries” and “poor countries”, in an environment of peace, as war is contrary to civilisation.