GEAMÃNU, Ana-Maria; DUMITRANA, Mihaela - In: SEA - Practical Application of Science (2015) 7, pp. 251-262
The offshore company, the emblem of the tax haven jurisdictions, is owned by non-residents and it conducts activities outside the island of incorporation in order to benefit from tax advantages. The purpose of this paper is to conduct a comparative analysis on the trends of constructing the...