WHY IS THERE AN INTEREST IN THE FUNCTIONING OF COMPANIES IN OFFSHORE AREAS
| Autor: | Grobovšek, Matej |
|---|---|
| Přispěvatelé: | Zbašnik, Dušan |
| Jazyk: | slovinština |
| Rok vydání: | 2009 |
| Předmět: |
users of offshore areas
money laundering davčno izogibanje tax evasion offshore področja uporabniki offshore področja davčna utaja avoidance of double taxation taxes offshore center izogibanje dvojnemu obdavčevanju money laundering techniques pranje denarja fiscal paradise davki dvojno obdavčevanje tax oasis OECD davčni paradiž offshore areas davčna oaza double taxation tehnike pranja denarja tax haven |
| Zdroj: | Maribor |
| Popis: | V nastali diplomski nalogi je predstavljen interes, ki obstaja za delovanje podjetij na offshore področjih, njihovi uporabniki, oblike družb, ki se največkrat uporabljajo in praktičen prikaz uporabe offshore podjetij z namenom znižanja davčne obveznosti ter maksimiziranja dobička. Opisali smo nastanek, delovanje, lastnosti in značilnosti offshore področij, njihove pozitivne in hkrati negativne plati. Predstavljeni so dejavniki, ki so pomembni pri odločitvi selitve premoženja v offshore jurisdikcijo in njihova geografska delitev. Poleg vseh pozitivnih lastnosti, ki jih offshore področja nudijo tako uporabnikom, kot tudi področjem samim, se slednja uporabljajo oziroma zlorabljajo tudi za nelegalno poslovanje, kot je pranje denarja in skrivanje imetja pred obdavčitvijo. Zaradi tega je organizacija OECD začela izvajati vedno večje pritiske nad davčnimi oazami, ki so slej kot prej morale popustiti pritiskom in se podrediti ter sprejeti njihove zahteve. Po novem je pripravljeno sodelovati 82 davčnih oaz, ki so obljubila, da bodo podpisala predlagani model pogodbe z OECD o izmenjavi podatkov in izročala podatke o storilcih kriminalnih ali terorističnih dejavnosti, ter vsaj poskusila izboljšati administrativno preglednost sodnih registrov in lokalnih finančnih ustanov... The resulting Thesis presented interest that exists for business in the offshore areas, their users, types of companies that are most often used in a practical demonstration of the use of offshore companies with the aim of reducing the tax liability and maximize profits. We describe the formation, operation, properties and characteristics of offshore areas, while their positive and negative sides. We also present factors that are important in the decision of relocation of assets in an offshore jurisdiction, and their geographic distribution. In addition to all the positive characteristics of offshore areas by offering such users, as well as the areas themselves, the latter shall be used or misused for the illegal business, such as money laundering and hiding assets from taxation. For this reason, the OECD launched the increasing pressures of tax oases, which are later than before the press release and are subject to, and accept their requests. Today, there is 82 offshore jurisdictions ready to cooperate twith OECD, who promised to sign the proposed model contract on exchange of information and data relating to the surrender of a criminal or terrorist activity and at least try to improve the transparency of administrative registers and local financial institutions. |
| Databáze: | OpenAIRE |
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