Introducerea regimului offshore în Republica Moldova: aspecte fiscale

Abstract

Offshore or tax heaven are very multilateral concepts, so the attitude towards them in not equivocal. The use of areas with a lighter tax regime is one of the most important tools in international tax planning. However, the country’s international prestige has suffered from the presence on its territory of such areas. In the context of tax reform initiated in 2007 and the recent raider attacks, there are many discusses around the possibility of transformation of the Republic of Moldova in a offshore zone. In this context, it is necessary to examine the opportunity of the offshore regime in Moldova.