Infopaket

Offshore finance

BK 3.8

Вибіркова дисципліна для ОП

First

2023/2024

8 Semester

3

1. To know: 1.1 the essence, main features, principles and elements of offshore finance: conceptual framework that characterizes offshore financial markets 1.2 approaches to the conceptualization of offshore financial centers, criteria of offshore jurisdictions and tax havens: forms of offshore activities: ways of organization. Factors of formation and development of offshore financial centers, methods of their analysis and evaluation 2. To be able to: 2.1 carry out a positive and regulatory analysis of offshore financial centers; identify and systematize the characteristics and trends of offshore finance, especially the implementation of economic policy in offshore financial centers 2.2 to carry out the complex analysis of the international financial flows directed through offshore financial centers, to compare their components taking into account causal and space-time communications

Distance form

1. Knowledge of the regularities of development, tools and mechanisms of world finance. 2. Skills of search and analysis of statistical data, primary sources of financial information and analytical materials. 3. Knowledge of English or other foreign languages for better opportunities to study and analysis of information sources on the analysis of offshore finance

Introduction 1. Alternative concepts of offshore financial centers and offshore markets 2. The genesis of offshore business. Offshore finance infrastructure 3. Typology of offshore financial centers 4. Financial services in offshore business 5. Offshore banking. Offshore finance models 6. The mechanism of collective investment in offshore finance 7. Insurance and reinsurance offshore companies 8. Operation of companies and providers of offshore fiduciary and trust services 9. Deoffshorization of the global economy. International regulation of offshore finance

1. Bruner C. Re-Imaging Offshore finance. Oxford University Press, 2016. 2. Cassara J. Money Laundering and Illicit Financial Flows: Following the Money and Value Trails. Independently published, 2020. 3. McCann, H. Offshore finance. Cambridge: Cambridge University Press, 2006. 4. Palan R., Murphy R., Chavagneux C. Tax havens: How globalization really works. Cornell University Press, 2013. 5. Vlcek W. Offshore Finance and Small States. Sovereignty, Size and Money. Palgrave Macmillan, 2018. 6. Zucman G., Fagan T. L... Piketty T. The Hidden Wealth of Nations: the Scourge of Tax Havens. Chicago: University of Chicago Press, 2016.

Lecture, seminars, individual work

1. Oral answers comments, blitz-polls, discussion, practical tasks, mini-cases - 50 points / 30 points (50%) 2. Individual analytical work (essay, presentation) - 30 points / 18 points (30%) 3. Module control (test) - 20 points / 12 points (20%)

Ukrainian