HURJUI, Florin Ovidiu; SANDU, Gheorghe - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 262-266
The main advantages of fiscal paradises result from the fact that: some countries do not demand any income tax, on capital plus values, on wealth; other countries have established a tax demand on the related incomes of a territorial base: if the benefits do not have their source on the territory...