Tax Arbitration Through Offshore Centres аnd Tax Havens

The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out...

Full description

Bibliographic Details
Main Authors: A. S. Dirva, C. Dirva
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2019-05-01
Series:Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2019/09/203-30-37.pdf