Tax evasion through offshore companies: How important the phenomenon is?

    Romualdas Ginevičius Info
    Manuela Tvaronavičiene Info
DOI: https://doi.org/10.3846/16111699.2004.9636065

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.

First Published Online: 14 Oct 2010

Keywords:

offshore zones, transfer pricing, tax evasion

How to Cite

Ginevičius, R., & Tvaronavičiene, M. (2004). Tax evasion through offshore companies: How important the phenomenon is?. Journal of Business Economics and Management, 5(1), 25-30. https://doi.org/10.3846/16111699.2004.9636065

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March 31, 2004
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Copyright (c) 2004 The Author(s). Published by Vilnius Gediminas Technical University.

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Published

2004-03-31

Issue

Vol 5 No 1 (2004)

Section

Articles

Copyright

Copyright (c) 2004 The Author(s). Published by Vilnius Gediminas Technical University.

License

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Ginevičius, R., & Tvaronavičiene, M. (2004). Tax evasion through offshore companies: How important the phenomenon is?. Journal of Business Economics and Management, 5(1), 25-30. https://doi.org/10.3846/16111699.2004.9636065

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