Open Access
Issue
MATEC Web Conf.
Volume 342, 2021
9th edition of the International Multidisciplinary Symposium “UNIVERSITARIA SIMPRO 2021”: Quality and Innovation in Education, Research and Industry – the Success Triangle for a Sustainable Economic, Social and Environmental Development”
Article Number 08009
Number of page(s) 11
Section Recent Trends in Business, Economics, Law and Public Administration
DOI https://doi.org/10.1051/matecconf/202134208009
Published online 20 July 2021
  1. D. Dharmapala, What Problems and Opportunities are created by Tax Havens? Oxford University Centre for Business Taxation, Working papers (2008) [Google Scholar]
  2. R. Buziernescu., Paradisurile fiscale internationale http://www.financejournal.ro/fisiere/revista/51725386828_BUZIERNESCU_RO.pdf [Google Scholar]
  3. https://www.oecd.org/ctp/glossaryoftaxterms.htm [Google Scholar]
  4. Ş. Minea. F.C Costaş., Fiscalitatea în Europa la începutul mileniului III, Ed. Rosetti, Bucureşti p.274 (2006) [Google Scholar]
  5. L. Giurea, Realizarea evaziunii fiscale legale şi ilegale prin utilizarea firmelor off-shore şi paradisuri fiscale, Revista de investigare a criminalităţii nr.2/2012 [Google Scholar]
  6. R.M. Chireac, Societăţile comerciale offshore – Între optimizare şi evaziune fiscală, Ed. Hamangiu (2019) [Google Scholar]
  7. https://www.investopedia.com/terms/t/taxhaven.asp [Google Scholar]
  8. OCDE Harmful Tax Competition -An Emerging Global Issue, Paris (1998) [Google Scholar]
  9. N. S. Hansen, A. S. Kessler., The Political Geography of Tax H(e)avens and Tax Hells, American Economic Review (2001), vol. 91 (4), 1103-1115; [Google Scholar]
  10. J. Slemrod, J. D. Wilson, Tax Competition with Parasitic Tax Havens, Journal of Public Economics, Elsevier, vol. 93 (11-12) (2009) [Google Scholar]
  11. Tax Justice Network disponibil la https://www.taxjustice.net/press/financial-secrecy-index-2020-reports-progress-on-global-transparency-but-backsliding-from-us-cayman-and-uk-prompts-callfor-sanctions/ [Google Scholar]
  12. https://fsi.taxjustice.net/en/explore [Google Scholar]
  13. Financial Secrecy Index 2020, Narative Report on Austria disponibil https://fsi.taxjustice.net/PDF/Austria.pdf [Google Scholar]
  14. Corporate Tax Haven Index https://www.corporatetaxhavenindex.org/en/ [Google Scholar]
  15. The State of Tax Justice 2020: Tax Justice in the time of COVID-19 November 2020 disponibil la https://taxjustice.net/wpcontent/uploads/2020/11/The_State_of_Tax_Justice_2020_ENGLISH.pdf [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.