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Offshore-Finanzzentren und ihre Stellung im internationalen Finanzsystem

Offshore-Finanzzentren und ihre Stellung im internationalen Finanzsystem


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About the Book

Inhaltsangabe: Gang der Untersuchung: Die Diplomarbeit beschäftigt sich zunächst mit der historischen Entwicklung von Offshore-Finanzzentren (OFCs) und stellt mögliche Definitionsansätze sowie Möglichkeiten der Abgrenzung und Kategorisierung dar. Weiterhin werden mögliche Geschäftsfelder, der Nutzen sowie die Motive für die Aufnahme von Offshore-Aktivitäten sowohl aus Unternehmenssicht als auch aus der Sicht des „gastgebenden" Landes dargestellt. Das nächste große Kapitel stellt die Merkmale, die Funktion und die Entwicklung einiger OFCs in ausgewählten Regionen vor: - OFCs im Mittleren Osten (Schwerpunkt Bahrain). - OFCs in der Pazifik-Region. - OFCs in Asien (Schwerpunkt Singapur und Hongkong). - OFCs in der Karibik (Schwerpunkt Bahamas, Cayman Islans, British Virgin Islands. - OFCs in Europa (Schwerpunkt: Luxemburg und Schweiz). Anschließend wird die Problematik von OFCs im internationalen Finanzsystem dargestellt, wobei mögliche negative Effekte des Offshore-Geschäftes, wie z.B. Steuerflucht und Geldwäsche sowie die Positionen der verschiedenen internationalen Organisationen (z.B. FSF und FATF) erläutert werden. Zu guter Letzt werden die Zukunft und die Weiterentwicklung von OFCs analysiert und mögliche Reformansätze (z.B. Devisentransaktionssteuer und Kapitalverkehrskontrollen) werden diskutiert. Inhaltsverzeichnis: Inhaltsverzeichnis: INHALTSVERZEICHNISV BILDVERZEICHNISVIII TABELLENVERZEICHNISIX ABKÜRZUNGSVERZEICHNISX 1.EINLEITUNG1 2.ENTWICKLUNG, ABGRENZUNG UND MERKMALE VON OFFSHORE-FINANZZENTREN (OFCS)3 2.1Entwicklung im historischen Kontext3 2.2Definitionsansätze von Offshore-Finanzzentren7 2.2.1Geographischer Ansatz7 2.2.2Ansatz aus der Perspektive der Vertragspartner8 2.2.3Ansatz über gemeinsame Standortfaktoren8 2.3Möglichkeiten der Abgrenzung und Kategorisierung von OFCs10 2.3.1Mögliche Kategorisierung von OFCs10 2.3.1.1International Finance Centers/Primary OFCs10 2.3.1.2Regional Finance Centers/Secondary OFCs11 2.3.1.3Booking O


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Product Details
  • ISBN-13: 9783838660769
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838660765
  • Publisher Date: 12 Nov 2002
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 181 gr


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Offshore-Finanzzentren und ihre Stellung im internationalen Finanzsystem
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