Title:

The Offshore Centres in Southeast Asia

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Centra offshore w Azji Południowo-Wschodniej

Creator:

Rosińska, Magdalena

Subject and Keywords:

liberalization of capital flows ; tax havens ; offshore centres ; global tax legislation

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 134, s. 131-145

Abstrakt:

The globalization of economy way has changed relations between native tax systems. It gives an option to relocate business into offshore centres and tax havens (countries, where terms to register and manage activity, because of their tax legislation, are profitable), where they can be registered and make tax duties in minimum range (it depends on the type of offshore centre). Because of lots of privileges companies are looking for places, where their activity can be profitable. Those privileges are for example: temporal transfer of incomes to tax haven for changing the deadline to pay the tax, cooperation with an offshore company which is a middleman in selling articles abroad or using international agreements to avoid double taxes.

Publisher:

Publishing House of Wrocław University of Economics

Place of publication:

Wrocław

Date:

2010

Resource Type:

artykuł

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 134 ; Ekonomia, vol. 8 ; Asian Studies

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu