Articles on Issue Theme
Anda Simona DÎRVĂ
Academia de Studii Economice din Bucureşti
Cristian DÎRVĂ
Academia de Studii Economice din Bucureşti
Cyprus, once upon a time an attractive international business and financial centre, faced collapse almost at the same time with neighbouring mainland Greece. Although a small island, Cyprus succeeded to attract assets of up to eight times its GDP. Thus making it one of the most successful offshore centres in Europe, the dilemma that arises is what qualification should we assign to it: tax evasion or tax avoidance. The article proposes a new perspective of the 2009 financial crisis regarding the offshore centre of Cyprus.
ŒCONOMICA no. 1-2/2018
Keywords: offshore centre, tax evasion, tax avoidance, economic crisis
JEL: F20, H26
Cyprus: Tax Evasion or Tax Avoidance?
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Octavian-Dragomir JORA
Academia de Studii Economice din Bucureşti
Mirea-Gheorghe BERECHET
Academia Română
Miruna-Mihaela MIREA
Academia Română
Andreea-Raluca NEDELCU
Academia Română
Gabriela-Mariana IONESCU
Academia Română
Graţiela-Denisa IORDACHE
Academia Română
Simona-Ionela PETCUŢ
Academia Română
Nicolas-Costinel NEGREA
Academia de Studii Economice din Bucureşti
Andreea-Raisa ȚĂRÎNĂ
Academia de Studii Economice din Bucureşti
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