The offshore banking industry. Multi-level-analysis of Tax-Haven legislations of onshore and offshore governments

Term Paper , 2018 , 15 Pages , Grade: 8

Business economics - Accounting and Taxes

In this paper the author is presenting a multi-level analysis on the topic of offshore banking industry, more commonly defined as “tax haven”. The goal is to set a theoretic base behind the definitions of “offshore banking” and “tax haven” as well as identify the most important legislations of both onshore and offshore governments which highly impact the size of the offshore banking industry.

Finally, the paper aims to take a glance at different perspectives: local and offshore governments and, on the other hand, companies or individuals who add up to the population using offshore banking. The latter includes naming benefits and disadvantages of every variable of this analysis as well as focusing on real life examples such as Cayman Islands and Cyprus as “tax havens” and US together with EU for law and ongoing campaigns background.

Tax Haven – Offshore Banking

Abstract

Introduction

History

Rationale behind investor’s decisions

Offshore Financial Centres

Offshore banking effect on local governments

Prevention

Conclusion

References

• Grade: 8
• Author: Gabriele Pauliuk (Author)
• Publication Year: 2018
• Pages: 15
• Catalog Number: V996478
• ISBN (eBook): 9783346367426
• ISBN (Book): 9783346367433
• Language: English
• Tags: multi-level, tax-haven