Object

Title: Tax havens in international law

PLMET:

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Abstract:

Tax havens have been exciting the public opinion for many years and now, due to the globalization processes and continuous facilitation of capital flows all over the world their role has significantly increased. This fact naturally provoked certain reactions of the most developed countries and international organizations. This article focuses on the existence and functioning of tax havens in the context of international law. The scope of this work includes countries and territories considered tax havens or offshore financial centres, processes and phenomena related to them and occurring at the international level. The question of tax haven’s place, sovereignty and legal subjectivity in public international law is also taken into consideration. The most important issues concerning tax havens in the legal and international context are tax competition and measures used by international organizations to prevent it. This paper presents the controversies concerning that subject, especially taking into account the contemporary concepts of economic coercion in international law.

Date issued:

2013

Resource Type:

journal

Format:

application/pdf

Identifier:

ISSN 2299-8322

Language:

pol ; eng

WUL Catalog:

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Is part of:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Is replaced by:

Folia Iuridica Universitatis Wratislaviensis

Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Jakub Artemiuk

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm ; TK

Object collections:

Last modified:

May 17, 2017

In our library since:

Apr 8, 2014

Number of object content hits:

5 712

All available object's versions:

http://bibliotekacyfrowa.pl/publication/46661

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Edition name Date
Raje podatkowe w prawie międzynarodowym May 17, 2017

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