Warunki funkcjonowania przedsiębiorstw w rajach podatkowych

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Prowadzenie dziaáalnoĞci gospodarczej związane jest nie tylko z osiąganiem ko-rzyĞci finansowych, ale przede wszystkim z racjonalnym ksztaátowaniem kosztów, w tym obciąĪeĔ podatkowych. W artykule wyjaĞniono definicjĊ, cechy oraz istotĊ tery-toriów zwanych oazami podatkowymi. Wskazano na cele i motywy ksztaátowania polityki tax haven oraz zalety i wady, jakie wystĊpują przy prowadzeniu dziaáalnoĞci w warunkach jurysdykcji offshore.

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