adóparadicsomok

Adóparadicsomok, also known as tax havens, are jurisdictions that offer minimal or no tax liability to foreign individuals and businesses. These locations typically have strict secrecy laws and a lack of transparency regarding financial dealings. The primary attraction for individuals and corporations utilizing tax havens is the ability to reduce their overall tax burden legally.

The concept of tax havens involves establishing legal entities, such as shell companies or trusts, within these jurisdictions. These entities can then be used to hold assets, conduct business, or channel profits, often with the effect of shifting income from higher-tax countries to lower-tax or no-tax locations. This practice can be controversial, with critics arguing that it deprives governments of much-needed tax revenue and facilitates illicit financial activities.

International organizations, including the Organisation for Economic Co-operation and Development (OECD) and the Financial Action Task Force (FATF), have worked to address issues related to tax havens. Initiatives like the Common Reporting Standard (CRS) aim to increase transparency by requiring financial institutions to report information about account holders to their home countries. Despite these efforts, the use of tax havens remains a complex and evolving issue in global finance and taxation. The specific criteria for identifying a tax haven can vary, but generally include low or zero tax rates, lack of financial transparency, and limited exchange of information with other countries.