摘要：The opportunities to avoid paying taxes provided by tax havens have motivated numerousmultinational companies to resort to offshore operations, generating a significant tax loss at a global level.Romania is facing the same problem and the Finance Minister estimates that offshore operationsintaxhavens are approximately between three and four billion Euros. The refusal to exchange information and thelack of transparency of many tax havens represent a barrier for tax authorities to control these transactionsand facilitate the coverage of illegal activities. This has determined certain countries, among whichRomania, to impose higher taxes on taxable income of non-residents who are residents in "uncooperative"jurisdictions. In this paper we have emphasized the issue of tax havens and we have presented theirclassification after the foreign contribution to the capital of Romanian companies. We have also listed theones with which Romania has signed agreements for information exchange
