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題名 俄羅斯大公司開發離岸計畫的規模，原因和經濟後果
Scale, reasons and economic consequences of exploiting offshore schemes by russian large companies作者 周子恩
Balganov, Zorikto貢獻者 吳文傑
Wu, Jack
周子恩
Balganov, Zorikto關鍵詞 境外金融中心
避稅天堂
避稅
俄羅斯大公司
去離境化
Offshore financial center
Tax heaven
Tax avoidance
Russian large company
De-offshorization日期 2017 上傳時間 24-七月-2017 12:08:26 (UTC+8) 摘要 Offshore jurisdictions have become popular among corporations around the globe. They provide opportunities to reduce taxes by registering companies there. The Russian large firms have joined the trend, but exploit offshore schemes in different ways. They incorporate offshore companies with their subsidiaries operating in Russia. The main purpose is to protect assets from hostile capture by other businesses or even the government. Thus, businessmen stay hidden as end beneficiaries behind the offshore companies’ chain.The offshorization in the country has its enormous scale. Up to 90% of the largest companies are involved in offshore patterns. The government makes some efforts to force companies to come back to the country, but they are not effective. To succeed, corporations should experience the improved business climate and have an opportunity to defend themselves in fair courts. It is the government’s responsibility to make such appealing conditions.As a result, nowadays, Russia suffers not only from less tax collection, but also from losing control over strategically important enterprises and even industries. Thus, the phenomenon threatens to the country`s national security. 參考文獻 Aviaport. 2017. THE AIRPORT DOMODEDOVO IS RECOGNIZED THE BEST IN RUSSIA. Moscow, March 3. https://www.aviaport.ru/digest/2017/03/28/431345.html.Banki.ru. 2013. The head of the Central Bank told where the capital flows from the Russian Federation. Moscow, February 20. http://www.banki.ru/news/lenta/?id=4585096.Basargin, Igor. 2008. "The Institute of Entrepreunership problems." Offshore: what has changed and what to expect. Accessed March 2017. http://www.ippnou.ru/print/004168/.Becketko, Andreas. 2016. The benefits of a shell company. Berlin: Deutsche Welle, April 6. http://www.dw.com/en/the-benefits-of-a-shell-company/a-19170221.Berezanskaya, Elena. 2016. "What we know about the company, because of which a partner of Vekselberg was arrested." Forbes, September 8. http://www.forbes.ru/novosti/biznes/327711-chto-my-znaem-o-kompanii-iz-za-kotoroi-popal-v-tyurmu-partner-vekselberga.Cambridge Dictionary. n.d. Offshore. Accessed March 2017. http://dictionary.cambridge.org/dictionary/english/offshore.Cassell, Warren. 2016. 4 Benefits of Owing an Offshore Company. May 31.Cyprus Property Info. 2014. ‘Renova Group’ became a shareholder of Bank of Cyprus. Cyprus, September 20. http://cyprusproperty.info/news/122.Economic Pravda. 2016. Top-10 tax havens control 56% of the world market of offshore services. Kiev, April 8.Edwards, Ben. 2014. "Russia’s Alfa Bank Braves the Bond Market." The Wall Street Journal, November 13. https://blogs.wsj.com/moneybeat/2014/11/13/russias-alfa-bank-braves-the-bond-market/.Ermolov, M. 2013. "Measuring the outflow of capital from Russia." Business and Banks, issue 9 1-2, 8.FATF. n.d. High-risk and non-cooperative jurisdictions. Accessed April 2017. http://www.fatf-gafi.org/publications/high-riskandnon-cooperativejurisdictions/?hf=10&b=0&s=desc(fatf_releasedate).Fitch Ratings. 2014. CBonds Financial Information. October 24. Accessed April 2017. http://cbonds.com/news/item/740209.Fletcher, Laurence. 2016. "5 Things to Know About Offshore Centers." The Wall Street Journal, April 5.Forbes. 2013. News. November 7. Accessed April 2017. http://www.forbes.ru/news/247010-aeroport-domodedovo-raskryl-strukturu-vladeniya.Grigorieva, Yulia. 2016. "Deoffshorization In The System Of Foreign Economic Interests Of The Russian Federation." PhD Thesis, The State University of Management, Moscow.Gurgulia, Astanda. 2015. "Offshore jurisdictions: concept, essence and types." The world is on the verge of change: Economy. Control. Right 174-178.Harari, Moran, Markus Meinzer, and Richard Murphy. 2012. "Taxjustice." Financial Secrecy, Banks and the Big 4 Firms of Accountants. 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國立政治大學
國際經營管理英語碩士學位學程(IMBA)
104933061資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104933061 資料類型 thesis dc.contributor.advisor 吳文傑 zh_TW dc.contributor.advisor Wu, Jack en_US dc.contributor.author (作者) 周子恩 zh_TW dc.contributor.author (作者) Balganov, Zorikto en_US dc.creator (作者) 周子恩 zh_TW dc.creator (作者) Balganov, Zorikto en_US dc.date (日期) 2017 en_US dc.date.accessioned 24-七月-2017 12:08:26 (UTC+8) - dc.date.available 24-七月-2017 12:08:26 (UTC+8) - dc.date.issued (上傳時間) 24-七月-2017 12:08:26 (UTC+8) - dc.identifier (其他 識別碼) G0104933061 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111349 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 104933061 zh_TW dc.description.abstract (摘要) Offshore jurisdictions have become popular among corporations around the globe. They provide opportunities to reduce taxes by registering companies there. The Russian large firms have joined the trend, but exploit offshore schemes in different ways. They incorporate offshore companies with their subsidiaries operating in Russia. The main purpose is to protect assets from hostile capture by other businesses or even the government. Thus, businessmen stay hidden as end beneficiaries behind the offshore companies’ chain.The offshorization in the country has its enormous scale. Up to 90% of the largest companies are involved in offshore patterns. The government makes some efforts to force companies to come back to the country, but they are not effective. To succeed, corporations should experience the improved business climate and have an opportunity to defend themselves in fair courts. It is the government’s responsibility to make such appealing conditions.As a result, nowadays, Russia suffers not only from less tax collection, but also from losing control over strategically important enterprises and even industries. Thus, the phenomenon threatens to the country`s national security. en_US dc.description.tableofcontents 1. Introduction 11.1. Background 11.2. Research Area 21.3. Research Problem 31.4. Thesis Structure 32. Theoretical Foundations of Offshore Activity 52.1. Conceptual Framework and Definition 52.1.1. Organization for Economic Co-operation and Development 72.1.2. International Monetary Fund 82.1.3. Tax Justice Network 92.2. Classification 102.2.1. Classical Jurisdictions 142.2.2. Respectable Jurisdictions 142.2.3. Low-tax Jurisdictions 152.2.4. Offshore Companies Classification 162.3. Offshores: Pros and Cons 182.3.1. Advantages 192.3.2. Disadvantages 223. International Practice of Offshoring 253.1. Scale 253.2. Reasons 293.3. Consequences 313.4. Lists of Jurisdictions 334. Offshore Schemes in Russian practice 454.1. Scale 454.2. Reasons 484.3. Common Schemes in Use 494.3.1. Export-Import 514.3.2. Agent 534.3.3. Construction 544.3.4. Manufacturing 554.3.5. Transport 564.3.6. Services 574.3.7. Credit and interest 584.3.8. Royalty 594.3.9. Incorporation and dividends 594.3.10. Prepayment 604.4. General Characteristics of Offshore Schemes 614.5. Consequences 625. Offshore Business Cases from Russia 655.1. Alfa-Bank 655.1.1. Company Profile 655.1.2. Ownership Structure 665.1.3. Offshore Scheme in Use 675.2. T Plus Group 705.2.1. Company Profile 705.2.2. Ownership Structure 705.2.3. Offshore Scheme in Use 715.3. Domodedovo Airport 735.3.1. Company Profile 735.3.2. Ownership Structure 735.3.3. Offshore Scheme in Use 766. Discussion 786.1. Cases Discussion 786.2. Scale 806.3. Reasons 826.4. Consequences 836.5. Anti-Offshores Actions 856.5.1. International Efforts 856.5.2. De-offshorization in Russia 887. Conclusion 93References 96Appendix 1. Financial Secrecy Ranking Top 20 by TJN in 2015. 104Appendix 2. Examples of Uses of Offshore Financial Centers. 105Appendix 3. Countries, Territories, and Jurisdictions with Offshore Financial Centers. 108Appendix 4. Main countries-receivers of Russian FDI in 2009-2013. 109Appendix 5. Direct investments to Russia over the main partner countries in 2012-2015. 110Appendix 6. 16 typical schemes of tax evasion by FTS. 112 zh_TW dc.format.extent 1994081 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104933061 en_US dc.subject (關鍵詞) 境外金融中心 zh_TW dc.subject (關鍵詞) 避稅天堂 zh_TW dc.subject (關鍵詞) 避稅 zh_TW dc.subject (關鍵詞) 俄羅斯大公司 zh_TW dc.subject (關鍵詞) 去離境化 zh_TW dc.subject (關鍵詞) Offshore financial center en_US dc.subject (關鍵詞) Tax heaven en_US dc.subject (關鍵詞) Tax avoidance en_US dc.subject (關鍵詞) Russian large company en_US dc.subject (關鍵詞) De-offshorization en_US dc.title (題名) 俄羅斯大公司開發離岸計畫的規模，原因和經濟後果 zh_TW dc.title (題名) Scale, reasons and economic consequences of exploiting offshore schemes by russian large companies en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Aviaport. 2017. THE AIRPORT DOMODEDOVO IS RECOGNIZED THE BEST IN RUSSIA. Moscow, March 3. https://www.aviaport.ru/digest/2017/03/28/431345.html.Banki.ru. 2013. The head of the Central Bank told where the capital flows from the Russian Federation. Moscow, February 20. http://www.banki.ru/news/lenta/?id=4585096.Basargin, Igor. 2008. "The Institute of Entrepreunership problems." Offshore: what has changed and what to expect. Accessed March 2017. http://www.ippnou.ru/print/004168/.Becketko, Andreas. 2016. The benefits of a shell company. Berlin: Deutsche Welle, April 6. http://www.dw.com/en/the-benefits-of-a-shell-company/a-19170221.Berezanskaya, Elena. 2016. "What we know about the company, because of which a partner of Vekselberg was arrested." Forbes, September 8. http://www.forbes.ru/novosti/biznes/327711-chto-my-znaem-o-kompanii-iz-za-kotoroi-popal-v-tyurmu-partner-vekselberga.Cambridge Dictionary. n.d. Offshore. Accessed March 2017. http://dictionary.cambridge.org/dictionary/english/offshore.Cassell, Warren. 2016. 4 Benefits of Owing an Offshore Company. May 31.Cyprus Property Info. 2014. ‘Renova Group’ became a shareholder of Bank of Cyprus. Cyprus, September 20. http://cyprusproperty.info/news/122.Economic Pravda. 2016. Top-10 tax havens control 56% of the world market of offshore services. Kiev, April 8.Edwards, Ben. 2014. "Russia’s Alfa Bank Braves the Bond Market." The Wall Street Journal, November 13. https://blogs.wsj.com/moneybeat/2014/11/13/russias-alfa-bank-braves-the-bond-market/.Ermolov, M. 2013. "Measuring the outflow of capital from Russia." Business and Banks, issue 9 1-2, 8.FATF. n.d. High-risk and non-cooperative jurisdictions. Accessed April 2017. http://www.fatf-gafi.org/publications/high-riskandnon-cooperativejurisdictions/?hf=10&b=0&s=desc(fatf_releasedate).Fitch Ratings. 2014. CBonds Financial Information. October 24. Accessed April 2017. http://cbonds.com/news/item/740209.Fletcher, Laurence. 2016. "5 Things to Know About Offshore Centers." The Wall Street Journal, April 5.Forbes. 2013. News. November 7. Accessed April 2017. http://www.forbes.ru/news/247010-aeroport-domodedovo-raskryl-strukturu-vladeniya.Grigorieva, Yulia. 2016. "Deoffshorization In The System Of Foreign Economic Interests Of The Russian Federation." PhD Thesis, The State University of Management, Moscow.Gurgulia, Astanda. 2015. "Offshore jurisdictions: concept, essence and types." The world is on the verge of change: Economy. Control. Right 174-178.Harari, Moran, Markus Meinzer, and Richard Murphy. 2012. "Taxjustice." Financial Secrecy, Banks and the Big 4 Firms of Accountants. Accessed March 2017. http://www.taxjustice.net/cms/upload/pdf/FSI2012_BanksBig4.pdf.Heifetc, Boris. 2008. Offshore jurisdictions in global and national economy. Moscow: Economics.Henry, S. James. 2012. The Price of offshore Revisited: New Estimates for "Missing" Gobal Private Wealth, Income, Inequality, and Lost Taxes. Work Paper, Tax Justice Network.IES Holdings, Inc. 2016. "US SECURITIES AND EXCHANGE COMMISSION." FORM 10-K. December 9. 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