Offshore Companies
| dc.contributor.advisor | Fézer, Tamás | |
| dc.contributor.author | Bordásné Jambrik, Lívia | |
| dc.contributor.department | DE--Állam- és Jogtudományi Kar | hu_HU |
| dc.date.accessioned | 2018-05-30T09:44:54Z | |
| dc.date.available | 2018-05-30T09:44:54Z | |
| dc.date.created | 2018-05-30 | |
| dc.description.abstract | I have chosen this topic in my thesis, because in my opinion, offshore companies still play a major role in the economy. In the first half of my thesis, I discuss tax avoidance in general. In the second half of the thesis, I introduce offshore company types, with the main rules of incorporation in Dominica, Belize, United Arab Emirates, Seychelles, Cyprus and Delaware. Then, regarding offshore companies, I discuss one of the main topics of nowadays, in particular the international information exchange and common actions against tax avoidance performed using offshore companies, introducing the relevant international co-operation. Finally, I summarize the actual situation regarding the international judgment of offshore companies. | hu_HU |
| dc.description.course | LL.M. | hu_HU |
| dc.description.degree | MSc/MA | hu_HU |
| dc.format.extent | 40 | hu_HU |
| dc.identifier.uri | http://hdl.handle.net/2437/253018 | |
| dc.language.iso | en | hu_HU |
| dc.subject | offshore | hu_HU |
| dc.subject | companies | hu_HU |
| dc.subject | tax | hu_HU |
| dc.subject | incorporation | hu_HU |
| dc.subject | international | hu_HU |
| dc.subject | business | hu_HU |
| dc.subject.dspace | DEENK Témalista::Jogtudomány | hu_HU |
| dc.title | Offshore Companies | hu_HU |