Poate fi considerat un stat membru din Uniunea Europeană paradis fiscal de un alt stat membru din Uniunea Europeană?

Mădălina COTRUŢ

avocat, lector IBFD/UVA LLM Amsterdam

ABSTRACT

The author aims to answer this question by analyzing a case study, namely the conditions in which Romania can be considered by other member states as a tax haven, and under what conditions Romania may consider other Member States as tax havens. In this regard, the author has analyzed the differences between the criteria that characterize a tax haven, preferential tax regimes and offshore financial centers, based on documents published by the EU institutions, mainly the European Commission, the OECD and legislative provisions of different relevant Member States for this purpose. Also, the provisions implemented by Romania in this regard are presented.

Keywords: member state, tax heaven, preferential tax treatment, off shore financial centers

REZUMAT

Autorul doreşte să răspundă la această întrebare prin analizarea...