Paradisi fiscali e dinamiche del capitale: nuove geografie della prossimità

The global economic scenario seems increasingly characterized by an integrated financial systems resulting from the processes of globalization and liberalization of foreign exchange (with the relative capillary movement of capitals also at transnational level). In addition there is an increasingly diversified spread of banking and quasi-banking services based in tax havens in order to offer the market operational tools to meet various needs, tax evasion included. Operations thus become "off-shore", that is carried out in legal/virtual spaces separating the real path of economic transactions by legal place in which they were conducted, removing the burden of taxation from the place where they actually took place and setting a new geography of movements o capitals completely decoupled from production sites. That of tax havens is a growing phenomenon and the aim of the paper is to analyze its extent, to understand how this practice is helping to redefine the economic spaces, creating new geographies of financial assets.