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Tax havens in international law


Tax havens have been exciting the public opinion for many years and now, due to the globalization processes and continuous facilitation of capital flows all over the world their role has significantly increased. This fact naturally provoked certain reactions of the most developed countries and international organizations. This article focuses on the existence and functioning of tax havens in the context of international law. The scope of this work includes countries and territories considered tax havens or offshore financial centres, processes and phenomena related to them and occurring at the international level. The question of tax haven’s place, sovereignty and legal subjectivity in public international law is also taken into consideration. The most important issues concerning tax havens in the legal and international context are tax competition and measures used by international organizations to prevent it. This paper presents the controversies concerning that subject, especially taking into account the contemporary concepts of economic coercion in international law.

Place of publishing:



E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

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Detailed Type:





ISSN 2299-8322


pol   eng

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Folia Iuridica Universitatis Wratislaviensis

Rights holder:

Copyright by Jakub Artemiuk

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm   TK