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García Prats, Alfredo

Prevention of use and abuse of tax havens : exchange of information / Alfredo García Prats. - In:
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Sumário:
I. Introduction
A- Reasons for reconsidering the debate
II. Identification of Tax Havens
A- Impossibility to estabilish a general valid definition
B- Elements identifying a 'tax haven'
C- Use and abuse of tax havens
III. Types of tax havens
A- According to the use and tax avoided
IV. Anti tax haven measures
A- Consideration of fiscal competence
B- Classification according to the legal source
C- Classification according to the nature of the provision
V. Complementary measures. The exchange of information
A- Obstacles to effective action of exchange of information mechanisms in order to reduce tax evasion and avoidance through tax havens
B- Suggestions for improvement Evasão Fiscal / Estímulo Fiscal / Direito Fiscal Internacional / Convenção Internacional / Convenção Fiscal / Direito à Informação / 351.713:341.1/.8 /

RDTI 351.713:341.1/.8-556