Lately, while organizing some files on my computer I have found some documents I used as sources to write the graduation papers of my bachelor degree in Economics. These documents are studies, articles, monographs and excerpts of books from different authors but all of them have in common one thing, the subject: tax avoidance (also known as tax planning) and tax evasion. My job was to read them, analyze and write a thesis about how the phenomena of the tax avoidance and evasion by multinational groups not based in the European Union affect the economy of the European Economic Area (EEA). A fascinating, yet challenging topic for which I fell in love with and that took me to an interesting conclusion I wish to depict in this article. Of course, it is important to note before hand that this article, because of its informative scope, is not intended to be as much as exhaustive on the representation and description of the matter presented as an academic study would be. For those of you wh

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