OFF-SHORE ПОСЛОВАЊЕ И ДИГИТАЛНИ СВЕТ – ОД УПОТРЕБЕ ДО ЗЛОУПОТРЕБЕ
OFFSHORE BUSINESS AND THE DIGITAL WORLD – FROM USE TO ABUSE

Author(s): Aleksandar Petković
Subject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration, ICT Information and Communications Technologies, Corruption - Transparency - Anti-Corruption
Published by: Savez računovođa i revizora Republike Srpske
Keywords: tax havens; favorable tax treatment; tax evasion; use of tax havens; abuse of tax havens;
Summary/Abstract: Favourable tax environment, strengthening of digital business, shortage in the exchange of tax data, as well as the possible concealment of the identities of beneficial owners, represent the most important benefits that jurisdictions known as tax havens offer to potential non-residents. For decades, such territorial-legislative structures have encouraged theoretical debates regarding the legality of their operation as well as the offshore business system itself. The aim of this paper is to reach certain conclusions regarding the legality of their existence through a comparative analysis of different theoretical positions and practical knowledge in relation to the existence of tax havens and digital economy, as well as to answer the question of whether the offshore business system itself is consequently an instrument of abuse or an expression of real needs for a different way of performing business activities.

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