Offshore εταιρείες : περίπτωση Ελλάδας - Κύπρου

Ντελινταδάκης, Γεώργιος

Offshore companies : case of Greece - Cyprus

Master Thesis

Author

Ντελινταδάκης, Γεώργιος

Date

2016-07

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Keywords

Υπεράκτιες εταιρείες ; Offshore εταιρείες ; Φορολογία

Abstract

Offshore companies play a crucial role in the conduct of the companies' activities at an international level, because of the tax benefits they offer. Their importance is so great that entire countries have incorporated them in their tax planning and many utilize them as a fundamental "asset" to their economy. The purpose of this thesis is the analysis of offshore companies, their importance as well as their role in the international economic scene. Chapter 1 analyses the definition, the reasons for their existence and the criteria of their composition and maintenance. Chapter 2 analyses the meaning of the international offshore financial centre (IOFC), the criteria for selecting the right one, combined with a brief analysis of some of them and the benefits they provide. Chapter 3 notes the importance of the agreements concerning the avoidance of double taxation, in particular by using the OECD model. Chapter 4 enumerates the offshore structures, functions and taxation. Chapter 5 is an extensive analysis of the methods, which can take advantage of the characteristic features of the offshore companies, for illegal purposes, as well how to suppress them. Finally, Chapter 6, analyses the existing climate of the offshore companies and of their activities, in Greece and in Cyprus.