期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2014
卷号：14
期号：2
语种：English
出版社：Ovidius University Press
摘要：In the present financial globalisation context,the international tax optimisation has become a priority for multinational companies. Besides other factors,the double taxation treaties plays a key role for this purpose. By exploiting these agreements,the companies may divert financial capital from one country to another by paying lower taxes. Meanwhile,through such treaties the tax authorities also have access to certain information regarding the transactions concluded. This paper is an exploratory study whose purpose is to analyse the double tax agreements(DTA) signed by the EU and EFTA member states with tax havens jurisdictions. To achieve this goal,we used a sample of 32 European countries. The results emphasize that all the analysed countries have double tax treaties signed with tax havens. From these,UK has the most agreements signed. On the other hand,Luxembourg and Malta are the tax havens with the most DTA’s signed with the analysed countries.
