The role of tax havens in globalisation context
DOI:
https://doi.org/10.34630/e-rei.vi12.5786Keywords:
Tax haven, globalisation, tax evasion, development, regulationAbstract
With the development of international relations, new international actors emerged with the capacity to influence and condition States and other international entities. With the purpose of attracting foreign investment and benefiting certain economic and financial activities, tax havens present all types of tax advantages and participate in the practice of illicit activities that may harm the rights and interests of States and citizens. In a globalised world, greater supervision of these abusive or harmful practices is essential through the adoption of preventive and repressive measures against violations of the common values of the international community.
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