• Corpus ID: 154565583

Les paradis fiscaux dans la concurrence fiscale internationale

@article{Mol2015LesPF,
  title={Les paradis fiscaux dans la concurrence fiscale internationale},
  author={Antoine Mol{\'e}},
  journal={Economics Thesis from University Paris Dauphine},
  year={2015}
}
  • Antoine Molé
  • Published 23 January 2015
  • Economics
  • Economics Thesis from University Paris Dauphine
In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that… 
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