Η κατάλυση των συνόρων που επέφερε η παγκοσμιοποίηση με την συνδρομή των νέων τεχνολογιών, η φιλελευθεροιοποιήση των κανόνων διακίνησης, κεφαλαίων και συναλλάγματος, αλλά και η εξάπλωση του παγκοσμίου εμπορίου -κυρίως του ηλεκτρονικού- με την άρση των εμποδίων διακίνησης αγαθών και υπηρεσιών, οδήγησε μεταπολεμικά σε αλματώδη αύξηση των συναλλαγών των offshore εταιριών, νομικών οντοτήτων ποικίλων μορφών και δραστηριοτήτων.
(EL)
Μεταπτυχιακή εργασία – Σχολή Διοίκησης και Οικονομίας – Τμήμα Λογιστικής και Χρηματοοικονομικής,2018 α.α 9502
(EL)
The demolition of the frontiers brought about by globalization with the help of new technologies, the liberalization of capital and foreign exchange rules, and the spread of world trade - mainly electronic - by the removal of obstacles to the movement of goods and services - led to postwar in a rising increase in the transactions of offshore compa-nies, legal entities of various forms and activities.
At the same time, the number of countries of tax havens, which, as hosts, offered escape routes to individuals and businesses, from the particularly burdensome tax burdens and financial arrangements of the areas of their actual action, ensouring the confidentiality of what the origin and size of their property. Offshore, in other words, has constituted and is the vehicle for the relocation of any source of wealth and, at the same time, the means of development of the host countries.
Such a "business" form could not be excluded for our country, where it could be argued that tax evasion and avoidance, interpenetration and corruption are considered "smart" recipes of economic and social decline. Their honors, as our research shows, are owned or operated by real estate companies, over which the "tax rage" of our memorandum governments has fallen.
(EN)
International Hellenic University
