THE LEGITIMACY OF CYPRUS AS A TAX HAVEN – SELECTED ISSUES

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THE LEGITIMACY OF CYPRUS AS A TAX HAVEN – SELECTED ISSUES

Journal Title: Annuals of the Administration and Law - Year 2017, Vol 0, Issue 0

Abstract

The publication main goal is to present the arguments, which should settle whether Cyprus Republic shall be classified and considered as a tax heaven. Author, wanting to take a closer look at this matter, is quoting selected definitions that deal with tax heavens. She tries to determine whether Cyprus Republic should be classified as tax heaven or not. Those reflections are supported by key publications of notable specialists from international tax law, monograms, websites and opinions. Author also points out the reasons behind escapes to Tax heavens, the methods of abrogating and avoiding taxes. The publication presents the most current data as well as historical ones. The subject of that matter is quite valid, especially in the times when most of the people that run their business are looking for all sorts of ways to decrease the cost of taxes, that they’re dimmed to pay in their own countries. This publication is not meant to be treated as a guide of how to avoid the taxes, far from that, it is mostly aiming to systematize selected concepts connected with functioning of Tax heavens as well as drives an attention on Cyprus Republic and reasons behind settling it as Tax heaven.<br/><br/>

Authors and Affiliations

Karolina Radlak

Keywords

tax haven avoidance of taxes offshore center offshore tax heaven offshore jurisdiction list of tax havens tax in Cyprus Republic of Cyprus

EP ID EP385244
DOI -
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