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Did “Tax Havens” Dissapear ?

Author

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  • Ana-Maria GEAMĂNU

    (Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, Romania)

Abstract

The series of events from March this year, with Cyprus in the spotlight created a lot of debate around the status of the “tax havens”, Cyprus itself being for a long time nominated as one of them. Yet, the latest report of The Organization for Economic Cooperation and Development reveals the fact that due to the adherence to the standards of transparency and exchange of information on tax matters, there are currently only two states left to be called ”tax havens” and the list doesn’t include Cyprus. The aim of this article is to present the evolution of the former “tax havens” grouped on four main geographic areas where they are concentrated and to bring forward the important changes that have been made in terms of taxation and commercial laws in a revised and more regulated legal framework that has conferred these states the possibility to be erased from the black list of “tax havens”.

Suggested Citation

  • Ana-Maria GEAMĂNU, 2013. "Did “Tax Havens” Dissapear ?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 91-106, October.
    • Handle: RePEc:cmj:seapas:y:2013:i:2:geamanu
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    More about this item

    Keywords

    Tax haven; Tax policy; Transparency; Exchange of information; Commercial law;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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