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Prevention of use and abuse of tax havens : exchange of information / Alfredo García Prats
Main Author: García Prats, Alfredo Conjunt level: / Rivista di diritto tributario internazionale =International tax law review / propr. Dipartimento di teoria dello Stato, Università degli studi di Roma La Sapienza ; ed. Andrea Amatucci, Giovanni Puoti, Victor Uckmar. - N. 2(Maggio-Agosto 1999). - Roma : Tributaria Italiana, 1999. - P. 65-90. Topical name: Evasão Fiscal | Estímulo Fiscal | Direito Fiscal Internacional | Convenção Internacional | Convenção Fiscal | Direito à Informação CDU: 351.713:341.1/.8
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| Item type | Location | Call Number | Status | Date Due |
|---|---|---|---|---|
| Analítico | Mediateca da Universidade Lusíada de Lisboa | RDTI 351.713:341.1/.8-556 (Browse Shelf) | Empréstimo local |
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| RDS 351.855-946Maestri di sci e libertà di circolazione. Profili di diritto interno e comunitario | RDTI 351.713:341.1/.8-556International tax evasion and avoidance | RDTI 351.713:341.1/.8-556Municipal taxes in Spain | RDTI 351.713:341.1/.8-556Prevention of use and abuse of tax havens | RDTI 351.713:341.1/.8-556Earned income in the Oecd model convention against double taxation | RDTI 351.713:341.1/.8-556I redditi di lavoro nel modello Ocse di convenzione tipo contro la doppia imposizione internazionale |
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
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