Centra offshore na globalnych rynkach finansowych

The manual presents the determinants behind the development of offshore centers that attempt to find their place within global financial markets. In offshore countries/territories the financial sector has a substantial share in their respective economies and significantly exceeds their demand (resulting in non-residents being the bulk of services consumers and achieving exorbitant financial gains there), tax rates are low, and supervision over financial institutions is not restrictive. Also described in the manual are bodies, contracts and financial services typical of the offshore centers (including the instruments used in the Islamic countries), as well as their features that prove decisive for the attractiveness of individual locations (mainly, decisions of the authorities of a given region, aiming at stimulation of an interest therein on the part of international investors and users (beneficiaries). Moreover, the manual discusses the actions, undertaken against targeted financial centers by wealthy countries that apply high taxation and accuse such centers with unfair competition. It concludes with considerations regarding the choice of a currency system in certain financial centers and prognosed directions of their development.

The book is mainly intended for students of faculties of economics, but also for entrepreneurs, investors and financiers interested in various solutions adopted in the global finance.