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| Author: | Wenehed, L. E. Kuiper, W. G. |
| Title: | International: High tax countries : An alternative for tax havens? |
| Journal: | European Taxation
1988 : VOL. 28:4, p. 103-107 |
| Index terms: | TAX HAVENS EUROPE |
| Language: | eng |
| Abstract: | The use of tax havens and the need to avoid routing income through low tax countries to avoid suspicion in high tax countries. Alternative examples are given for when income is distributed. The use of routing through high tax countries only and the additional tax advantages of using an extended chain of payments. |
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