search query: @indexterm tax havens / total: 30
reference: 12 / 30
| Author: | Dalli, J. |
| Title: | The legitimate use of European tax havens - keynote address. |
| Journal: | European Taxation
1994 : JAN, VOL. 34:1, p. 17:19 |
| Index terms: | TAX HAVENS EUROPEAN COMMUNITY MALTA LEGISLATION |
| Language: | eng |
| Abstract: | This is keynote address of a seminar on the island of Malta held by the IBFD International Tax Academy on 29 and 30 November 1993. Discussions at the seminar focused specifically on the uses of European tax havens, measures taken against them, and in particular, the effects of EC corporate tax directives and provisions in European tax treaties on traditional tax havens. In addition, close attention was paid to the relationship between anti- avoidance provisions in domestic legislation and tax treaties. |
SCIMA