МЯСТОТО НА ОФШОРНИЯ БИЗНЕС В ГЛОБАЛНАТА ИКОНОМИКА
Because of lack of knowledge or because of some other reasons, sometimes not always correct, there is a negative attitude to the offshore zones and the offshore business. The object of the article is to clarify the conception “offshore” and its place in our global world by using the conception “reducing of tax payment” in contrary to the negative “avoidance of taxes”. It is a fact that every economic agent wants to pay fewer taxes, but on the other hand the intelligent government must know that real development and prosperity are not achievable by high taxes. In opposition to the thesis that the offshore business comes through the 1395 – the liberation of the Guernsy and Jursey islands from paying taxes, The Dubrovnik Bill of Ivan-Asen (1230) is accepted to be the first example of that kind of business. The rapid development of this part of the international business in the past few years brings to the conclusion that it is result and a reason for globalization.