The role of offshore zones in international financial relations
DOI:
https://doi.org/10.5281/zenodo.5659269Abstract
Offshore companies typically do not carry out any economic activity at their place of registration in the relevant tax haven, but where their official headquarters and management are. In most offshore zones, such restrictions on their activities are legally enforceable. Jurisdictions with a preferential tax regime are often associated with tax evasion and money laundering in organized crime. In practice, however, there is no international company or large bank that has not registered a legal entity in any of the offshore zones.
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