Afrasinei, Mihai-Bogdan; Georgescu, Iuliana Eugenia; … - In: CES Working Papers 8 (2016) 4, pp. 572-596
The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders) of Romanian non-listed firms to tax havens on their...