Infopaket

Offshore in international commerce

3.5

Вибіркова дисципліна для ОП

Second

2021/2022

2 Semester

4

To know and master theoretical knowledge about: features of offshore business in different jurisdictions; key data on the main stages of business development in offshore jurisdictions; basic BEPS models; trends in the development of modern offshore business; features of offshore regulation in Ukraine. To be able to: generalize and systematize the main provisions of the OECD BEPS plan; analyze the consequences and opportunities of offshore business in different jurisdictions; identify patterns and main trends in the development of commercial activities in offshore jurisdictions. To gain basic communication skills: in presenting the results of the study and defending the reliability of the results, in the process of finding answers to problematic questions of the teacher. Autonomy and responsibility: analysis and selection of the most effective business models in offshore areas

Distance form

A student must have general knowledge of the patterns of behavior of economic entities in market conditions, have a universal tool for making informed decisions about the choice in the presence of limited resources and alternative opportinities for their use; be able to use methods of calculating key macroeconomic indicators; be able to use macroeconomic terminology. In addition, a student must have the necessary qualifications to conduct a comparative statistical analysis of processes and phenomena occurring in the world economy and in individual countries and regions.

Content module 1. Concepts and stages of offshore business development. The concept and classification of offshores. History and stages of offshore business development. Jurisdictions with the "flag of convenience". Citizenship and permanent residence for investment. The concept, origin and classification of tax havens. Content module 2. Basic models of offshore business. Corporate tax havens and key strategies for their use. Corporate tax havens and key strategies for their use. BEPS based on debt obligations. The concept, origin and classification of offshore financial centers. Interstate and national offshore regulation.

Хватов Ю.Ю. Особливості сучасного етапу розвитку офшорних зон: кінець епохи офшорів? // Трансформація економічних систем та інститутів у нових геостратегічних реаліях: ХXХ Міжнародна науково- практична конференція: тези доповідей, Дніпро, 20–21 квітня 2021 р. [Електронне видання]. – Дніпро: Університет імені Альфреда Нобеля/ Режим доступу: https://duan.edu.ua/images/Announcements/UA/Departments/IER/2021/Conf erences/Theses_30th_conf.pdf, с.342-343. Энциклопедия оффшорного бизнеса: Практическое руководство. − Лондон. Цюрих. Бостон: Finance Research Group, 2007. – 255 с. Harmful Tax Practices - 2018 Progress Report on Preferential Regimes. https://www.oecd.org/tax/beps/harmful-tax-practices-2018-progress-report- on-preferential-regimes-9789264311480-en.htm Khvatov Y.Y. International Finance: Course Book. - Дніпропетровськ: Вид- во Дніпропетровського університету імені Альфреда Нобеля, 2014. 140с.

Lecture, seminar.

current control: work on lectures - up to 10 points modular control: for the first module - up to 25 points (modular test) for the second module - up to 25 points (modular case study presentation) final control: exam (written work) - up to 40 points

Ukrainian