What is a tax haven?

In addition to what has been mentioned above, to know which State can be considered as such, the Organization for Economic Cooperation and Development (OECD) has established four basic characteristics:

  1. The country’s legislation does not impose taxes or only imposes them on a nominal basis.
  2. Lack of transparency
  3. Current laws do not allow the exchange of tax information with other countries.
  4. Residents are allowed to benefit from tax breaks even though they do not develop their activity there.

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