The tax oases are country or region in which there is a very low rate of tax burden, or that there is no load, so for this reason attract many international companies. Many countries are, taking into consideration the fact that taxes represent a significant factor in the global business intelligence and that the reason for the competitiveness of the country, significantly reduce or eliminate taxes, or are they in turn introduced laws and regulations that allow for the reduction of tax burdens to achieve their own uses. So they created tax havens or offshore financial centers that use taxes as a comparative advantage in the global competition. How certain types of income are not subject to taxation, for corporations this means saving money in a legal way. Besides the tax benefits, the essential criteria for the selection of a business in the tax and are an oasis of political stability of the country, freedom of conversion rates, the developed system of communication and transparency. The tax oases have significant advantages compared to jurisdictions that have a high tax burden, such as strict banking confidentiality or anonymity, low or zero tax rates, simply the establishment and management of the Corporation, developed banking system, safety of operations, etc. The use of tax oasis is not only legal in character, but they are used for the purpose of various malfeasance that last ten years are trying to prevent and reduce. The Council of the European Union and the European Parliament have made a decision on establishing the Fiscalis action programme 2020. The aim of the programme is to improve the proper functioning of the tax systems in the internal market and the fight against tax fraud, tax evasion and aggressive tax planning in the area of the European Union.