Methods of Tax Optimisation with the Use of Tax Havens

• Authors: Patrycja Burandt

Abstracts

EN

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

EN

tax havens; offshore companies; taxes; tax law; tax avoidance

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2021
• Volume: 22
• Issue: 2
• Pages: 78-93

Dates

published

2021

Contributors

author

Patrycja Burandt

• University of Gdańsk

Identifiers

Biblioteka Nauki

1789245