Infopaket

Offshoring finance

ВК2.1

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

4

To understand the basic concepts and categories of offshore financial activities. To understand the features and role of offshore zones in the system of foreign economic relations. To know and understand the types and functions of offshore companies, the services they offer, and how these services are regulated by international organizations. To know and understand the key differences between the three models of offshore financial centres. To understand the key functions of offshore companies and the reasons for the attractiveness of offshore financial centres. To identify the evolution of offshore business. To be able to use the knowledge and methods gained during the course for further study of the student, as well as for practical use in the analysis of offshore business. To be able to use in practice basic knowledge about the regulation of offshore activities. To be able to analyse preferential taxation and apply the optimal strategy for choosing an offshore zone.

Distance form

1. To know the basics in political economy, macroeconomics, microeconomics, international trade, statistics, world economy, international business and global finance. 2. Ability to understand the basic principles of business in the offshore zone, features and methods of regulating offshore activities. 3. Have basic skills in collecting and processing economic information, analysis of the business environment and financial and economic activities of the company, critical thinking, working with a significant amount of data, while providing one's own conclusions and suggestions.

Content module 1. Fundamentals of offshoring finance. Introduction. 1. Introduction to the course "Offshoring Finance". 2. The emergence and functioning of offshore financial business. 3. The nature, basic concepts and principles of offshoring finance. 4. Offshore centres and tax havens. 5. Offshore financial companies. 6. Features of the offshore environment. Content module 2. Practical aspects of offshoring financial activities. 7. The value of taxation in offshoring finance activity. 8. Regulatory and supervisory process in offshoring. 9. Suppliers and consumers of offshoring services. 10. Offshoring in the system of foreign economic connections. 11. International offshoring regulation activities. 12. Offshoring practice and its regulation. 13. Digitization of offshore financial transactions. 14. Watching a documentary. 15. Discussion on the results of the course. Modular tests

1. Barber, H. (2006). Tax Havens Today: The Benefits and Pitfalls of Banking and Investing Offshore. – 336 p. 2. BBC. (2016). Panama Papers Q&A: What is the scandal about? Available at: https://www.bbc.com/news/world-35954224 3. Bruner, C. M. (2016). Re-imagining offshore finance: market-dominant small jurisdictions in a globalizing financial world. Oxford University Press. – 265 p. 4. Harding, L. (2016). What are the Panama Papers? A guide to history's biggest data leak. Available at: https://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-aboutthe-panama-papers 5. McCann, H. (2006). Offshore Finance. Cambridge University Press; 1st Edition. – 564 p. 6. Pidchosa, O., & Buz, A. (2020). Reshoring Policy: Current State And Approaches Of G7 Member Countries. Odessa National University Herald. Economy, 25(1(80)), 51-59. doi:10.32782/2304-0920/1-80-8 7. Starchild, A. (2001). Using Offshore Havens for Privacy and Profit: Revised and Updated Edition. – 232 p.

Lecture, seminar, individual work, presentation, modular work control.

Seminar, modular works, individual work, group work, exam. Seminar (max. – 18 points.), Modular works (max. – 16 points.), Individual work (max. – 13 points.), Group work (max. – 13 points.), Exam (max. – 40 points.).

Ukrainian