Revista OEconomica

Raluca-Georgiana ROBU, Maria GHEORGHE (NIŢU), Valentin COJANU, Alexia-Maria POPESCU - Between Opportunity and Dependency: The Evolution of Romania’s Trade with Asian Economies [Între oportunitate şi dependenţă: evoluţia comerţului României cu economiile asiatice]

Narciz BĂLĂŞOIU, Octavian-Dragomir JORA, Răzvan Marian PÎRCĂLĂBESCU - Romania’s Positioning and Room for Manoeuvre: The Dilemmas of Peripheral Adaptation in the New Indo-Pacific [Poziţionarea şi marjele de manevră ale României: dilemele adaptării periferice în noul Indo-Pacific]

Mădălina JURUBIțĂ - Redefining EU Trade Policy for an Age of Geoeconomic Rivalry: Strategic Autonomy, Security, and Resilience

Geicun MUSTAFA - Islamophobia as an Informal Trade Barrier: Reputational Risk and the Political Economy of Deglobalization

Hesam JEBELI-BAKHT-ARA - Racialized Capitalism and Economic Discrimination: The Case of Ethnic Labour Segmentation in Contemporary Europe

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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