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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.
ISSN: 1611-1699
Appears in Collections:Moksliniai straipsniai / Research articles

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