Offshore territories: basic concepts of functioning
In this article the author tries to bring the most vivid examples of the functioning of offshore zones (Problems and Prospects) and their impact on national economies as a whole. Study of the special status of offshore zones and modalities for a solution to the problems associated with the implement...
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Інститут економіки промисловості НАН України
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irk-123456789-240042022-09-29T21:31:09Z Offshore territories: basic concepts of functioning Kleshcheeva, M.V. Finance In this article the author tries to bring the most vivid examples of the functioning of offshore zones (Problems and Prospects) and their impact on national economies as a whole. Study of the special status of offshore zones and modalities for a solution to the problems associated with the implementation of shadow operations in these centers. Key words: Offshore, offshore centers, globalization, growth, factors, influential, theory, foreign investments. У статті автор намагається привести найбільш яскраві приклади функціонування оффшорних зон (проблеми та перспективи) та їх вплив на економіку країн у цілому. Вивчення особливого статусу офшорних зон та умов їх функціонування може бути розв’язанням проблем пов’язаних зі здійсненням тіньових операцій у цих центрах. Ключові слова: Офшори, офшорні центри, глобалізація, економічне зростання, фактори, впливовість, теорія, іноземні інвестиції. В этой статье автор старается привести наиболее яркие примеры функционирования оффшорных зон (проблемы и перспективы) и их влияние на экономику стран в целом. Изучение особого статуса оффшорных зон и условий их функционирования служит решением проблем связанных с осуществлением теневых операций в этих центрах. Ключевые слова: Оффшоры, оффшорные центры, глобализация, экономический рост, факторы, влиятельность, теория, иностранные инвестиции. 2010 Article Offshore territories: basic concepts of functioning / M.V. Kleshcheeva // Економічний вісник Донбасу. — 2010. — № 4(22). — С. 134-139. — Бібліогр.: 13 назв. — англ. 1817-3772 http://dspace.nbuv.gov.ua/handle/123456789/24004 339.9:336.564.2 en Економічний вісник Донбасу Інститут економіки промисловості НАН України |
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Finance Finance Kleshcheeva, M.V. Offshore territories: basic concepts of functioning Економічний вісник Донбасу |
| description |
In this article the author tries to bring the most vivid examples of the functioning of offshore zones (Problems and Prospects) and their impact on national economies as a whole. Study of the special status of offshore zones and modalities for a solution to the problems associated with the implementation of shadow operations in these centers. Key words: Offshore, offshore centers, globalization, growth, factors, influential, theory, foreign investments. |
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Article |
| author |
Kleshcheeva, M.V. |
| author_facet |
Kleshcheeva, M.V. |
| author_sort |
Kleshcheeva, M.V. |
| title |
Offshore territories: basic concepts of functioning |
| title_short |
Offshore territories: basic concepts of functioning |
| title_full |
Offshore territories: basic concepts of functioning |
| title_fullStr |
Offshore territories: basic concepts of functioning |
| title_full_unstemmed |
Offshore territories: basic concepts of functioning |
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offshore territories: basic concepts of functioning |
| publisher |
Інститут економіки промисловості НАН України |
| publishDate |
2010 |
| topic_facet |
Finance |
| url |
http://dspace.nbuv.gov.ua/handle/123456789/24004 |
| citation_txt |
Offshore territories: basic concepts of functioning / M.V. Kleshcheeva // Економічний вісник Донбасу. — 2010. — № 4(22). — С. 134-139. — Бібліогр.: 13 назв. — англ. |
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Економічний вісник Донбасу |
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1836594828634226688 |
| fulltext |
134
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
Formulation of the problem. At this point in time
offshore business stills remains an under-researched
phenomenon in the system of international economic
relations. The scientists“ attitude towards it is ambiguous
and controversial. Therefore, the trends in its rapid
development require a more detailed study. This necessity
arises from the fact that the existence of offshore centers
is an important factor in attracting foreign investment, in
performing economic reforms and modernization of the
management mechanism.
This theme has been chosen due to its general
significance in the world and deals with several factors.
At the present stage of economic relations development
in the global economy no country is indifferent to the
processes taking place all over the world, as for different
economic agents the degree of accessibility and openness
of various resources (human, financial, material) involved
in the world reproduction increases. In this regard, there
is a need to know more about offshore areas and be able
to distinguish them from the territories of other kinds.
The aim of the article is to provide data on offshore
areas, assessing to investigate their advantages and
disadvantages, to study the state and trends in the
development of the offshore business.
Offshore business has some specific features, in
particular, special attention to privacy issues and the desire
to “close” the information about ongoing operations,
clientele, etc., is intended primarily to make such
information in available for inspection by the state tax
structures (mostly foreign ones), foreign intelligence
services, independent auditors, etc.
Analysis of the research and publications on this
issue. Among the native researchers one can name of
this issue such scientists as: A. Ambartsumov, F. Sterlikov
in their ‘’Theory questions and answers” they were one
of the first scientists who describe offshore territories,
E. Saveliev, O. Bondarev. V. Kravchenko,
N. Kucheryavenko, Z. Vasilchenko describe the problems
of offshore zones, S. Chernyavsky has written about the
offshore contradictions [1, p. 15], A. Bulatov,
G. Golubkov, D. Gorbunov, M. Rubchenko was involved
in the problem of offshore business foundation [2, p 45],
M. Gutseriev, M. Korolyov, L. Fituni etc.
The problem in question was in the centre of the
following scientist“s attantion: A. Cohen, K. Matridis, E.
Shambost, S. Doggart, F. Bessinger, D. Mitchell, K.
Kottke, R. Laulayaynen, R. Knapp, D. Scott. But despite
the great number of native and foreign authors, the further
analysis of international experience in conducting offshore
business and the attempts to find new legal ways to
minimize taxes are going on.
Offshore territories appeared several thousand years
ago. Originally they were the Commerce pirate cities of
Phoenicia and Crete, that had long controlled and frightened
the Mediterranean people. Offshore business even at that
time was profitable, but remained quite risky. A good
example was made by the experience of Athens. After the
of the authorities had imposed a two percent import and
export tax from Greece and other countries began to go
pass around Athens to avoid paying taxes. Later on small
island states, which did not impose taxes on traders, began
to appear. They were a refuge for smuggled goods. Traders
preferred to sell goods not in their own countries (for
example, in England) but transported them to islands, where
they were exempted from taxes.
Despite the centuries-old activities of traders, the
term “offshore” in the modern meaning was appeared
only in the late 1950”s in the U.S., after some company
managed to avoid state control of its activities by the
principle of geographical selectivity, namely by changing
the country of registration: the company took its activities
out of the legal reach of the U.S. government. The basis
for the definition was formed by the territorial principle.
There are different ways of rendering the term
offshore into Russian. As far as it’s spelling in Russian is
concerned these is a form made by means of transcription
“офшор” and the one made by of transliteration “оффшор”
. In the given article the latter form is used apart from the
term ”offshore” itself in Russian there also exist a few
synonymic word combinations such as “offshore centre”,
”offshore territory”, “offshore business centre” and the like.
It is interesting to admit that there are also some synonymic
terms formed on the basis of metaphors which have their
equivalents in English, for example “tax haven” themselves.
As far the definitions themselves they also vary.
For example J. Volkova [3, p.43], defines this notion
as follows: “Offshore are territories that provide preferred
treatment for financial and credit transactions with foreign
participants in foreign currency”.
Professor A. Ambartsumov and F. Sterlikov [4,
p.157] define offshore as: “A term used to characterize
the world’s financial centers, as well as certain types of
banking transaction, it is a foreign company with the
right to work only abroad. A company of international
business is a special organizational-legal form of a legal
person. It is mean to conduct international commercial
activity by non-residents “.
The most widespread abbreviations: LTD (Limited),
УДК 339.9:336.564.2
M. V. Kleshcheeva,
Student of Donetsk National Ttechnical University, Ukraine
OFFSHORE TERRITORIES: BASIC CONCEPTS OF FUNCTIONING
135
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
INC (Incorporated), PLC (Public Limited Company),
Сorp. (Corporation), LLC (Limited Liability Company),
LDC (Limited Duration Company), IBC (International
Business Company), Sole Proprietorship, General
Partnership, Limited Partnership, C — Corporation, S-
Corporation, Non-Profit Corporation.
Apart from the term offshore, in special literature,
such phrase as “onshore” company. Is also found the
names are very similar, they are often confused. One of
the most important difference between them that there is
no accountability in offshore companies. Offshore
companies don`t have to submit the absence bookkeeping
and tax accounts to controlling bodies; (accounts be kept
for internal control). Whereas onshore company must
give in accounts at the place of registration.
Onshore companies are full taxpayers, while the
offshore companies pay only a fixed annual fee. Offshore
companies have private register of shareholders and
directors. It means that this information is not available
to third parties. The information about the register of
shareholders and directors of the onshore companies is
open, and any person can obtain the information about
the company from some governmental organization.
But, despite all these “disadvantagess”, a business
using onshore companies is becoming more and more
respectable. It like a foreign business, which seems to be
“distant” from local businesses or residents. It gets the tinge
of being removed from offshore territories and the reality
of the external contractor. There appears an opportunity to
enjoy the benefits of agreements on avoidance of double
taxation. In international tax planning while using onshore
company at first the taxes of this company itself, and then
the groups of the customer`s companies are optimized. Also
in these countries the forms of business, which are fully
exempt from corporate taxes can be organized (for instance,
companies such as LLP in UK).
Nowadays in the world there are a few dozens of
territories, declared their offshore status. Offshore
centers exist on all the continents, both in developed and
developing world. The conditions of their origin and
operation the range and cost of benefits, the level of their
development, the kind of specialization are different.
Taking into account such diversity it is inevitable that the
question of correlation and comparison of various offshore
centers should be raised, that is, about a certain
classification of offshore territories.
Similar problems arise in the analysis of the main
player of offshore business — offshore companies.
Therefore it is obviously to examine the necessary legal
forms of organizational and types of offshore companies
in order to facilitate the understanding of the mechanisms
of offshore business.
In the Report of the Working Group on Offshore
Centres there are typical indications of offshore
companies[5, p.25]:
1) offshore companies may be engaged in any
activity (except certain types of activities, which require
licensing procedures);
2) limited liability: the owners are responsible for the
obligations of the company only in the paid-up authorized
capital for non-banking companies there are usually no
restrictions on the minimum paid-up authorized capital;
3) in the country of registration the company must
have a registered (legal) address and the agent, who may
be a person, individuals or legal, whose duty is to actually
be at the registered office and be the link between the
state authorities of the country of registration and the
company , and to maintain a real is not necessary;
4) the company has the right, to open up bank
accounts in the world without any restriction, and if in the
country of registration there no taxes, and obligatory audits
are not, it is not demanded to inform the authorities about
accounts in the country of registration are also acceptable;
5) The owners are determined by shares (registered
or bearer), and in their turn they elect directors, and they
already take all current solutions, such as opening accounts
in a bank, borrowing or lending, and etc.; directors appoint
the company a secretary of the company, whose signature
certifies the reports of all assemblies and decisions of the
board of directors and shareholders;
6) the owners may be any legal parties or individuals;
7) the most important criterion: the company must
operate it“s activity only outside the country of registration
and not have any source of income its territory, including
having no deals with local legal parties or individuals.
Figure 1 shows the principles of operation of
offshore zones.
By creating an offshore territory, the state has the
following purposes [6, c.28-34]: economic (foreign
investment, increase of foreign exchange earnings to the
economy of the country), social (the acceleration of the
development of the country or a territory in its structure,
increasing employment and income of the population,
creation of a highly qualified workforce), scientific and
technical (adoption of the leading foreign technologies in
the field of modern telecommunications and banking). Such
goals may vary depending on the particular situation and the
type of an offshore jurisdiction (in the Netherlands and
Luxembourg, the activity of holding jurisdictions has
attracted additional funds into the economy, but the countries
themselves have become the world’s biggest investors)
The most widely-spread variants of using offshore
companies look as follows:
1) For legal persons:
• using offshore territories in import-export
operations;
• for working on foreign financial and stock markets;
• for active work at the equity market;
• for loaning from an offshore company;
• for transferring profit to an offshore company
136
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
under a contract to provide information and consultancy
services;
Good results are reached by the application of
offshore companies in banking, insurance, construction
and transport activities, navigation, purchasing real estate.
2) For individuals:
• to deposit money;
• for accumulation of cash assets received of
providing services to foreign customers;
• for the registration of real estate for a foreign
company or its subsidiaries [7, c.223-236].
Classification of offshore territories
The offshore territories can be classified into three
main groups (Table 1):
Below on the world map (Figure 2.) the location of
offshore jurisdictions is given. These include the classic
offshore territories and the company in the EU.
As it is seen from the figure the largest accumulation of
offshore territories is located in the district of Caribbean Sea,
French Polynesia and Western Europe. This arrangement is
due to historical background. Most of the zones belongs to
the former and still existing British and French colonies.
There are also 51 Offshore LLC in the U.S. They are
Idaho, Iowa, Alabama, Alaska, Arizona, Arkansas, Wyoming,
Washington, Vermont, Virginia, Wisconsin, Hawaii,
Delaware, Georgia, Virginia, Illinois, Indiana, California,
Kansas, Kentucky, Colorado, Connecticut, Louisiana,
Massachusetts, Minnesota, Mississippi, Missouri, Michigan,
Montana, Maine, Maryland, Nebraska, Nevada, New
Hampshire, New Jersey, New York, New Mexico, Ohio,
Oklahoma, District Kolubiya (DC), Oregon, Pennsylvania,
Rhode Island, North Dakota, North Carolina, Tennessee,
Texas, Florida. South Dakota, South Carolina, Utah.
Offshore territories may be very different as far as
administrative conditions of offshore companies, reporting
requirements, taxes and so forth. So, an offshore territory
for the registration of an offshore company is selected
according to a certain type of business, the particular
offshore scheme, and sometimes accordance with certain
financial transaction.
Table 2 presents the most popular offshore zones
in the world.
More territories also attract researcher’s attention.
Gibraltar is an excellent area for business. Firstly, since July
1, 2009 there was a set corporate tax rate of 10 per cent for
new companies that will allow it to compete with leading
offshore territories. Secondly, even though it is a member
of the EU, its territory is not included in the customs area,
that is why the VAT is zero, there are no taxes on luxuries,
will, property received as a present and capital gains. Thirdly,
foreign companies are exempt from all taxes.
Another one of the prospective territories are Cyprus
and Hong Kong. Regarding the latter, a territorial principle
of taxation of the company is operates there. Income earned
abroad, are not taxed, even if they focus on the accounts
in the Hong Kong. It should be noted that the March 22,
2010 a comprehensive agreement between Hong Kong and
the Netherlands on the avoidance of double taxation was
signed, such action simplifies the cooperation between
countries and prevent tax evasion [8].
Most economists see the positive effect of offshore
territories on the global economy which includes [9, p.12],
[10], [11, p. 150]:
• Increasing cross-border financial flows;
• Accelerating the turnover of financial assets on an
international scale
• Creating conditions for investment diversification,
improved access to credit and better allocation of capital;
Fig. 1. Principles of offshore territories operating
137
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
Group Discription Country
1 Classic offshore territories. Countries which allow the offshore
companies registered in them and which do not act on their territory,
full exemption from taxes in exchange for a small fixed annual fee; these
countries do not require to keep accounting records.
Bahamas, British Virgin
islands (BVI), Belize,
Mauritius, Nevis, Panama,
Seychelles Islands, Turks
and Caicos.
2
Countries that have low tax rates for certain types of companies or
where such companies can receive significant tax benefits. As a rule,
these states require the companies to conduct the accounting records.
international community.
Cyprus
Hungary, Hong Kong
Gibraltar, Liechtenstein,
Luxembourg, Uruguay
3 Countries that give the companies high respectability and in some cases
providing them with, certain tax remissions under strict conditions
USA, UK, Switzerland
Table 1
OFFSHORE
CLASSIC
1. Australia
2. Anguilla
3. Andorra
4. Anzhuyan
5. Antigua
6. Aruba
7. Bahamas
8. Barbados
9. Belize
10. Bermudas
11. Bulgaria
12. Botswana
13. British Virgin Island
(BVI)
14. Vanuatu
15. Guernsey
16. Gibraltar
17. Hong Kong
18. Grenada
19. Guam Island
20. Dominica
21. Israel
22. Iceland
23. Spain
24. Canada
25. Canaries
26. China
27. Costa Rica
28. Labuan
29. Liberia
30. Liechtenstein
31. Mauritius
32. Madeira
33. Marshall Islands
34. Monaco
35. Montenegro
36. Nauru
37. Netherlands
38. Niue
39. New Zealand
40. Nevis
41. Isle of Man
42. Cook Islands
43. Panama
44. Puerto Rico
45. Romania
46. Samoa
47. St. Lucia
48. St. Marino
49. Seychelles
50. Cayman Islands
70. St. Helena
71. St. Kitts
72. St. Vincent and
Grenadines
73. Singapore
74. Solomon’s
75. Turks and Caicos
76. Tonga
77. Tuvalu
78. Turkey
79. Uruguay
80. Fiji
81. Croatia
82. Switzerland
83. Sri Lanka
84. Japan
Companies in the EU
( Readymade)
51. Austria
52. Belgium
53. England
54. Hungary
55. Germany
56. Greece
57. Denmark
58. Ireland
59. Italy
60. Cyprus
61. Luxembourg
62. Malta
63. Portugal
64. Slovakia
65. Finland
66. France
67. Czech
68. Sweden
69. Switzerland
138
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
Table 2
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Brief description
Br itish Virgin
Island 1390 830 - -
The time-proven offshore jurisdiction. Offshore are
completely exempted from taxes. Recommended by BCS
Europe.
Seychelles 1090 590 - -
One of the best offshore territories. A simplified process of
company registration, the complete absence of taxes and
reporting. Complete confidentiality. Recommended by BCS
Europe.
Dominica 1370 810 - -
One of the best offshore territories. A rapidly growing
offshore center. Offshore com pletely exempted from taxes.
Recommended by BCS Europe.
Belize 1490 580 - -
The offshore territories in Central America. Offshore
completely exempted from taxes. Recommended by BCS
Europe.
Gibraltar 1490 790 yes -
One of the best offshore zones. Offshore completely
exempted from taxes. Thanks to British protectorate has
several advantages associated with its membership in the
EU. Recommended BCS Europe.
Panama 1090 550 - - Offshore completely exempted from taxes.
The Isle
of Man 3490 2590 yes -
An interesting jurisdiction for business in Europe. Thanks to
British protectorate has several advantages inconnection with
its membership in the EU. Offshore completely are exempted
from taxes and pay only a fixed fee.
Maur itius 1490 690 - - The offshore zone in the Indian Ocean. Offshore
completely exempted from taxes.
St. Kitts and
Nevis 1290 650 - - Another offshore territorie in the Caribbean. Flexible and clear
legislation. Offshore completely exempted from taxes.
Bahamas 1490 890 - -
In terms of offshore transactions Bahamas occupy one of
the first places in the world. Offshore completely exempted
from taxes.
USA
(Delaware) 690 490 - -
Low cost is the main advantage of incorporation in
Delaware. In practice, when doing business outside the
U.S., the company actually is exempted from taxes and tax
reporting.
UK 1460 990 yes yes
An interesting variant of company registration in the UK.
May be used to open business and mixed offshore /
onshore schemes.
• motivation to reduce the overall tax burden and on that
basis stimulate the economic activity in the global economy;
• Reducing the risk of expropriation and the creation
of conditions for the protection of property rights, which,
in turn, may initiate increasing of economic growth,
especially in donor countries;
• to promote the prosperity of those states, where
offshore companies are located, that promotes more
harmonious development of world economy as a whole;
• Improving the competitiveness of companies at
the national and global levels using more flexible strategies
of developing.
Among the negative aspects of offshore business
economists and scientists mark the following [12, p.494],
[13, p.30]:
• unfair tax competition, which takes away revenue
from offshore countries;
• creating an element of instability in the global economy
139
Економічний вісник Донбасу № 4 (22), 2010
M. V. Kleshcheeva
and finances because of potential savings of large amounts
of capital in offshore territories, especially speculative;
• to promote capital outflows;
• supporting of the shadow economy;
• reduction of the employment in the donor
countries;
• providing undue competitive advantage to
individual companies;
• adverse impact on the social situation in the donor
countries associated with the negative assessment of tax
evasion in public opinion.
Comparing these two lists shows: one and the same
property of offshore territories can be treated as an
advantage and a disadvantage, depending on the specific
interests of investors.
Nowadays offshore is very popular in the world,
but many businesses try to hide their real incomes and,
consequently, the economy of states suffers. Banking
secrecy, prevalent in the territories, preventing to trace
the real cash flows. In this regard, in Toronto the summit
of great 20 took place. At the summit, the reform of
international banking institutions and the introduction of
measures for greater control over them were actively
discussed. Countries participants decided to assess the
situation in the context of each country. Prime Minister
of Canada Stephen Harper, summing up the summit, said
that countries decided to assess the situation and by 2013
to reduce their budget deficits, at least in a half.
Despite some shortcomings, the offshore territories
remains one of the best ways to legally avoid taxes, they
help to development of small and medium businesses.
However, it should be remembered that the offshore zone
is not a way to get rich, but a means to raise and
strengthen the economy.
Reference
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— С. 3 4-36. 2. Рубченко М. Фундамент офшорного
бизнеса / М. Рубченко // Эксперт. — 2000. — №19.
— С. 12-13. 3. Амбарцумов А. 1000 термінів ринко-
вої економіки / Стерликов Ф. — М., 1993. — 157 с.
4. Волкова Ю. Розвиток офшорних центрів у сис-
темі міжнародного бізнесу / Ю. Волкова // Форму-
вання ринкових відносин в Україні. — 2008. — №1.
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Kleshcheeva M. V. Offshore territories: basic
concepts of functioning
In this article the author tries to bring the most vivid
examples of the functioning of offshore zones (Problems
and Prospects) and their impact on national economies
as a whole. Study of the special status of offshore zones
and modalities for a solution to the problems associated
with the implementation of shadow operations in these
centers.
Key words: Offshore, offshore centers, globalization,
growth, factors, influential, theory, foreign investments.
Клещеєва М. В. Офшорні території: основні
поняття функціонування
У статті автор намагається привести найбільш
яскраві приклади функціонування оффшорних зон
(проблеми та перспективи) та їх вплив на економіку
країн у цілому. Вивчення особливого статусу
офшорних зон та умов їх функціонування може бути
розв’язанням проблем пов’язаних зі здійсненням
тіньових операцій у цих центрах.
Ключові слова: Офшори, офшорні центри,
глобалізація, економічне зростання, фактори, впли-
вовість, теорія, іноземні інвестиції.
Клещеева М. В. Оффшорные территории: ос-
новные понятия функционирования
В этой статье автор старается привести наиболее
яркие примеры функционирования оффшорных зон
(проблемы и перспективы) и их влияние на экономи-
ку стран в целом. Изучение особого статуса оффшор-
ных зон и условий их функционирования служит ре-
шением проблем связанных с осуществлением тене-
вых операций в этих центрах.
Ключевые слова: Оффшоры, оффшорные цент-
ры, глобализация, экономический рост, факторы, вли-
ятельность, теория, иностранные инвестиции.
Received by the editors: 18.10.2010
and final form in 01.12.2010
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