, Partie 1 de l'article 4 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielle-Valstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

, Partie 4 de l'article 56-1 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielle-Valstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

, Partie 1 de l'article 56-1 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielle-Valstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

, Point 1 de la partie 4 de l'article 56-1 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielleValstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

, Partie 8 de l'article 56-1 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielle-Valstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

, Point 2 de la partie 4 de l'article 56-1 de la loi de l'impôt du bénéfice de la République de Lituanie, version officielleValstybs ?inios (journal officiel de la République de Lituanie), pp.110-3992, 2001.

M. J. Conclusions and . Mischo, Arrêt de la Cour (cinquième chambre). 12 décembre 2002. C-324/00 Affaire Lanhorst-Hohorst GmbH

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E. Comments-on and L. Gmbh, prepared by the Task Force of the Confédération Fiscale Européenne in ECJ Case Law. European Taxation, vol.12, 2002.

W. De-rajewicz, Guide des nouveaux paradis fiscaux à l'usage des sociétés et des particuliers

R. Matthieu, P, p.251, 2010.

C. Chavagneux and R. Palag, Les paradis fiscaux. Editions La Découverte, p.34, 2006.

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T. Afschrift, Actes des journées d'études des 20-21 janvier 2000. Collection de la faculté de droit de l'université libre de Bruxelles. Centre de droit international, p.4, 2001.

, fiscale, ou bien les buts fiscaux pourraient être combinés avec d'autres activités illicites ou de légalité en question

, La définition de l'évasion fiscale est aussi un exercice compliqué

, Cet auteur propose que l'évasion fiscale puisse être définie comme une façon d'éviter, de réduire ou d'ajourner l'impôt par d'autres moyens que la fraude. Selon lui, entre les notions d'évasion fiscale légale et illégale, il n'existe pas de rupture, mais plutôt une continuité. T. Afschrift 745 propose que la distinction entre la fraude et l'évasion fiscale ne se situe pas dans l'intention du contribuable, qui, dans les deux cas, consiste à éviter l'impôt, ni dans le caractère plus ou moins élaboré des techniques utilisées, mais bien dans la question de savoir si le contribuable accepte les conséquences juridiques de ses actes, Garabedian 743 , l'expression « évasion fiscale » appartient au domaine de la morale et de la politique plutôt qu'à celui de la technique juridique

, Toutefois, il existe certains critères d'évaluation, pour savoir si la juridiction en question pourrait être qualifiée comme un paradis fiscal

, Le premier point de qualification d'un « paradis fiscal », c'est l'absence d'imposition ou une faible imposition. Il faudrait souligner, comme l'observe T. Afschrift 746 , qu'un territoire pourrait être un paradis pour certains contribuables et non pour d'autres, pour certains impôts et non pour d'autres, Les critères des paradis fiscaux 963

D. Garabedian, Politique belge de prévention de l'évasion fiscale-une introduction à l'usage des non-spécialistes

, Actes des journées d'études des 20-21 janvier 2000. Collection de la faculté de droit de l'université libre de Bruxelles. Centre de droit international, Les paradis fiscaux et l'évasion fiscale (droit belge et droit international), p.195, 2001.

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T. Afschrift, Actes des journées d'études des 20-21 janvier 2000. Collection de la faculté de droit de l'université libre de Bruxelles. Centre de droit international, p.4, 2001.

T. Afschrift, Actes des journées d'études des 20-21 janvier 2000. Collection de la faculté de droit de l'université libre de Bruxelles. Centre de droit international, p.6, 2001.

L. Le-japon, L. Canada, . Grèce, . La-lituanie, . La-lettonie et al., En vertu du règlement du gouvernement estonien du 11 janvier 2000 n° 11 concernant la liste des territoires qui ne sont pas considérés comme des territoires de la fiscalité faible, ces territoires ne sont pas considérés comme des paradis fiscaux : Les Etats Unis (sauf les Îles Vierges américaines et les Îles Marshall

L. France, . Suède, L. Allemagne, . Finlande, . Le-royaume-uni-;-le-danemark et al., sauf Anguilla, les Bermudes, les îles Vierges britanniques, les îles Caïmans, Gibraltar, les îles Anglo-Normandes (Jersey, Guernesey), l'Ile de Man, Montserrat, les îles Turks et Caicos)

I. Klauson, Studies on International Fiscal Law by the International Fiscal Association. Volume 95a. Subject I Tax treaties ans tax avoidance : application of ant-avoidance provisions, p.287

, Global Forum on Transparency and Exchange of Information for Tax Purposes, Peer Review Report. Combined, p.Phase

. +-phase-2, . Isle, and . Man, (reflecting the legal and regulatory framework as at, OECD. P. 13. 765, 2011.

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, 52 de la loi de l'impôt sur le revenu du 15 décembre 1999 de la République d'Estonie (Income tax act) (version anglaise)

, Point 2 de la partie 2 de l'article 52 de la loi de l'impôt sur le revenu du 15 décembre 1999 de la République d'Estonie

, Conclusions de l'avocat général Philipe Léger présentées le 2 mai 2006 dans l'affaire du 12 septembre, 2006.

, Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd contre Commissioners of Inland Revenue

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, Cadbury Schweppes plc, Cadbury Schweppes Overseas Ltd contre Commissioners of Inland Revenue

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