ERDÕS, Eva - In: Curentul Juridic, The Juridical Current, Le Courant … 42 (2010) September, pp. 54-67
Is it a legal or illegal activity to give money to establish offshore firms? What is the offshore practice is it a method of tax optimization, tax minimization or is it a harmful activity, which means tax avoidance or tax evasion. This question is very important in the European Union’s tax law...