Infopaket

Offshore finance

ВП 2.2

Вибіркова дисципліна для ОП

Second

2021/2022

2 Semester

4

Know the essence, basic concepts and principles of offshore activities; offshore environment, suppliers and consumers of offshore services; international initiatives to combat money laundering and tax evasion; basic offshore schemes; features of the legislation of offshore jurisdictions; basic organizational and legal forms of offshore companies; main offshore jurisdictions, their competitive advantages.

To know the structure of the world economy and the world financial environment, the peculiarities of international commodity and financial markets, the principles of functioning of tax systems of foreign countries, the main functions and tasks of international organizations. Be able to analyze the processes taking place in the modern world economy and international finance, use statistical databases of international organizations (in particular, the International Monetary Fund and the Bank for International Settlements). Have basic skills in financial analysis, assessing the effectiveness of economic activity, searching for information in statistical databases of international organizations and other sources.

The concept of offshore, its characteristics and types. Regulation and supervision of offshore activities. Main offshore zones. Legislation of offshore jurisdictions. Areas of use of offshore financial centers. The impact of offshore on the economic development of the country of their location. “Money laundering” through offshore. Fight against money laundering. Characteristics of major offshore jurisdictions, problems and prospects for their development.

1. Карлін М.І. Світові офшорні центри. Київ: Кондор, 2018. 424 с. 2. Карлін М.І., Борисюк О.В. Фінансові офшори: навч. посіб. для студ. ВНЗ ІІІ-IV рівнів акредитації. Луцьк: Вежа-Друк, 2016. 240 с. 3. Barber H. Tax Havens Today. The Benefits and Pitfalls of Banking and Investing Offshore. Hoboken: John Wiley & Sons, 2012. 437 p. 4. Bruner C. Re-Imaging Offshore finance. Oxford University Press, 2016. 265 p. 5. McCann H. Offshore Finance. New York: Cambridge University Press, 2006. 564 p. 6. Vicek W. Offshore Finance and Global Governance: Disciplining the Tax Nomad. Palgrave Macmillan, 2017. 180 p

Lecture, individual work.

Lecture attendance, participation in discussions – 10 points. Module tests – 20+20=40 points. Exam – 40 points.

Ukrainian