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The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions

Author

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  • Afrãsinei Mihai-Bogdan

    (Doctoral School of Economics and Business Administration, Alexandru Ioan Cuza University of Iaºi, Romania)

Abstract

In the present financial globalisation context, the international tax optimisation has become a priority for multinational companies. Besides other factors, the double taxation treaties plays a key role for this purpose. By exploiting these agreements, the companies may divert financial capital from one country to another by paying lower taxes. Meanwhile, through such treaties the tax authorities also have access to certain information regarding the transactions concluded. This paper is an exploratory study whose purpose is to analyse the double tax agreements(DTA) signed by the EU and EFTA member states with tax havens jurisdictions. To achieve this goal, we used a sample of 32 European countries. The results emphasize that all the analysed countries have double tax treaties signed with tax havens. From these, UK has the most agreements signed. On the other hand, Luxembourg and Malta are the tax havens with the most DTA’s signed with the analysed countries.

Suggested Citation

  • Afrãsinei Mihai-Bogdan, 2014. "The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 413-418, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:413-418
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    More about this item

    Keywords

    double tax treaties; tax havens; tax planning.;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F31 - International Economics - - International Finance - - - Foreign Exchange
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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