Old versus new tax havens: the implications thereof seen today

Abstract

The thesis will answer the research question of whether the legal and business structure and the views on tax havens have changed after 2008 compared to today and the peculiarities thereof impacting today's businesses and tax haven jurisdictions. The business aspect of the thesis is to examine the impact and the changes which were made on companies using tax arrangements and the legal aspect analysing international recommendations, EU regulations and measures taken by the global powers to tackle the issue of tax avoidance worldwide.