| Title |
Ofšorinių bendrovių panaudojimas planuojant mokesčius / |
| Translation of Title |
Use of offshore companies’ in tax planning. |
| Authors |
Mikšys, Martynas |
| Full Text |
|
| Pages |
66 |
| Keywords [eng] |
offshore companies ; tax planning and avoidance ; offshore zone |
| Abstract [eng] |
The offshore business has been functioning abroad for many years. Nowadays this is a common practice for majority of companies and in Lithuania too. The company registered in the offshore zone or so called offshore company is a company that does not perform any economic activity in the country where it is registered, and the owners of those companies are not the residents of these countries. Such requirements are usually raised by the countries, which allow the registration of companies on lower or zero tax rate. An offshore company cannot be the resident of its own official jurisdiction, that is where the term ‘offshore‘ came from, which means activity „off shore“. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2016 |
