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Title: | Tax evasion through offshore companies: how important the phenomenon is? |
Authors: | Ginevičius, Romualdas Tvaronavičienė, Manuela |
Keywords: | Offshore zones Transfer pricing Tax evasion |
Issue Date: | 2004 |
Publisher: | Vilniaus Gedimino Technikos Universitetas |
Citation: | Ginevičius, R.; Tvaronavičienė, M. 2004. Tax evasion through offshore companies: how important the phenomenon is?, Journal of Business Economics and Management 5(1): 25-30. |
Abstract: | The aim of the paper is to elaborate phenomenon of offshore activity. In the article principles and conditions of offshore companies’ performance have been discussed and the most popular areas of offshore economical activity analyzed. Authors’ view to efficiency of Lithuanian government’s attempts to restrict usage of offshore zones has been presented. |
URI: | http://dspace1.vgtu.lt/handle/1/286 |
ISSN: | 1611-1699 |
Appears in Collections: | Moksliniai straipsniai / Research articles
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