Offshore areas: contemporary tendencies to change jurisdiction
Journal Title: Revista Institutului Național al Justiției - Year 2017, Vol 43, Issue 4
Abstract
The practice of using multiple jurisdictions to avoid patrimonial risks has emerged since antiquity, evolving historically in global corporate inversions. In this respect, the specialization of some jurisdictions in such corporate hosting has generated a generic term as ”offshore” zone. The objective assessment of a jurisdiction to be included in the list of offshore zones is difficult to undertake precisely because of the equivocal criteria on which it is based. This situation generates the need to highlight and separate the different effects of these jurisdictions, such as the lack of exchange of information, the establishment of a conventional taxes, etc. The process of changing traditional tax jurisdictions into offshore jurisdictions does not constitute a priori the elements of a criminal offense, many times this method is motivated by a strategic tax planning using all the legal mechanisms of international jurisdictions.
Authors and Affiliations
Violeta Cojocaru, Dumitru Melnic
Keywords
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