The aim of the thesis "Role of offshore jurisdictions in the global economy based on the example of Ukraine" is to analyze the usage of tax havens by Ukraine through a multidimensional analysis. The first part is devoted to the emergence of offshore zones and the analysis of the current status of tax havens in the global and Ukrainian economy. The practical part is focused on the processes of outflow and inflow of Ukrainian capital from offshore zones, taking into account the specifics... zobrazit celý abstraktThe aim of the thesis "Role of offshore jurisdictions in the global economy based on the example of Ukraine" is to analyze the usage of tax havens by Ukraine through a multidimensional analysis. The first part is devoted to the emergence of offshore zones and the analysis of the current status of tax havens in the global and Ukrainian economy. The practical part is focused on the processes of outflow and inflow of Ukrainian capital from offshore zones, taking into account the specifics of the Ukrainian economy. Particular attention is paid to the indicators of direct and portfolio foreign investments and the use of transfer prices. The work also deals with the legal aspects of the global trend of deoffshorization by international organizations and Ukraine. |