Tax Havens: The Crisis of Transparency

  • Konovalova M
  • Tuck P
  • Ormeño-Pérez R
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Abstract

… tax avoidance. Anonymous legal structures are often enabled using the so-called shell companies… The focus of this chapter is the opaque corporate structures—namely, shell companies…

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APA

Konovalova, M., Tuck, P., & Ormeño-Pérez, R. (2017). Tax Havens: The Crisis of Transparency. In Taxation in Crisis (pp. 73–102). Springer International Publishing. https://doi.org/10.1007/978-3-319-65310-5_4

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