Экономика региона (Jun 2014)

Offshoring and financial markets

  • Gianfranco Battisti

DOI
https://doi.org/10.17059/2014-2-14
Journal volume & issue
Vol. 2014, no. 2
pp. 150 – 160

Abstract

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The paper analyses the nature and extent of the offshore world, a grey area that is playing a major role in present-day economy. The main institutions moulding this peculiar environment are discussed: preferential tax regimes, tax havens and offshore financial centers. Their role in the globalised world is outlined after a scrutiny of the specialized literature, reports by non-governmental bodies and companies’ advertisings. Finally, we present a tentative reconstruction of its geographical organization, inclusive of cartographic representations of the main international networks.

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