본문 바로가기
  • Home

Concept, Types, and Prospects of Tax Havens in Europe

  • Journal of the Association of Korean Geographers
  • Abbr : JAKG
  • 2015, 4(2), pp.307-317
  • Publisher : Association of Korean Geographers
  • Research Area : Social Science > Geography

Ryu Ju-Hyun 1

1공주대학교

Candidate

ABSTRACT

World financial markets have been growing rapidly in a deindustrialization. At the same time, it was rapidly increasing financial transactions, the method of its financial cross-border transactions become increasingly diverse and easily. The international tax avoidance activities also increased. However, because of the lasting economic crisis lately, the world's politicians have been forced to take notice of tax havens. So tax paradise(no-tax rate region) will no longer be growing. On the other hand, Offshore Financial Centers that have accumulated financial know-how and abundant skilled labor will continue to grow. We need ‘Offshore Financial Centers’ that have special ability to attract and support global companies, specialized professional financial services, the means to increase asset rather than tax avoid. European tax haven countries including Switzerland are expected to continue to evolve by means of global Offshore Financial Centers.

Citation status

* References for papers published after 2022 are currently being built.