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Comment définir les « paradis fiscaux » ?

Author

Listed:
  • Jacques Fontanel

    (CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

There is no consensus definition of the concept of tax havens. This conception is both technical and highly political. It covers countries that establish strict banking secrecy, at low taxes and duties, with great freedom of movement of capital, limited international cooperation and solid economic and political stability. On this basis, it is possible to differentiate between regulatory, banking, judicial and OFC (Offshore Financial Centers) havens.

Suggested Citation

  • Jacques Fontanel, 2016. "Comment définir les « paradis fiscaux » ?," Post-Print hal-02415011, HAL.
    • Handle: RePEc:hal:journl:hal-02415011
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02415011v1
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    File URL: https://hal.univ-grenoble-alpes.fr/hal-02415011v1/document
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    References listed on IDEAS

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    1. Fanny Coulomb & Jacques Fontanel, 2006. "Spéculation et instabilité financière internationale," Post-Print hal-02380172, HAL.
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