OFFSHORE SCHEMES IN EUROPEAN TAXATION
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
The methods of tax planning using offshore arrangements are researched. The directions of Ireland’s tax planning are specified. The tax strategy known as the «Double Irish with a Dutch sandwich» is analyzed in detail and identified ambiguous consequences of its use. The effects arising from the use of tax preferences in the context of tax planning evaluated in real-world examples.
Authors and Affiliations
A. V. Maksymenko
Keywords
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- EP ID EP545229
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