Methods of Tax Optimisation with the Use of Tax Havens

Patrycja Burandt

Methods of Tax Optimisation with the Use of Tax Havens

Publication date: 30.06.2021

Financial Law Review, 2021, Issue 22 (2)/ 2021, pp. 78 - 93

https://doi.org/10.4467/22996834FLR.21.013.13981

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Titles

Methods of Tax Optimisation with the Use of Tax Havens

Abstract

The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens. The aim of this article is to elaborate on the phenomenon of tax competition, in particular, ways of using it for the purpose of tax optimisation. The essence of a tax haven introduced at the beginning serves as an introduction to the remaining content and lets one understand the outline of the discussed phenomenon. The presented methods cannot be considered a legal advice, but only an objective characteristic.

Keywords

tax havens, offshore companies, taxes, tax law, tax avoidance

References

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Information

Information: Financial Law Review, 2021, Issue 22 (2)/ 2021, pp. 78 - 93

DOI: https://doi.org/10.4467/22996834FLR.21.013.13981

Article type: Original article

Authors

Patrycja Burandt

https://orcid.org/0000-0001-9045-0053

Taxes and Tax Consultancy, University of Gdańsk

Published at: 30.06.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Patrycja Burandt (Author) - 100%

Classification number:

JEL Classification System:

Multinational Firms | International Business (F23)

International Fiscal Issues | International Public Goods (H87)

Article corrections:

Publication languages:

English

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Number of downloads: 1928

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