Suchergebnisse

The Master's Thesis explores tax optimization opportunities in international business through offshore companies. An analysis of the topic reveals the possibilities of tax optimization in international business, using offshore companies and in order to ensure the efficiency of the company's operations. The object of the project is the possibility of tax optimization by using offshore companies. The aim of the project is to analyze the possibilities of tax optimization in international trade by using offshore companies. 1) to analyze trading activities of JSC \"Ameks\", identifying the problematic area of the import and export sector; 2) to study the possibilities of tax optimization in international trade, using side companies, theoretical aspects; 3) to evaluate the practical aspects of the activities of JSC Ameks; 4) to assess the possibilities of tax optimization of companies in the import and export sector through the use of cross-border companies. The paper deals with the analysis of scientific literature in order to reveal the concept of offshore company, the disadvantages and advantages of this activity, investigates the specifics of tax optimization using offshore companies, examines the problematic aspects of the opinions of scientists on the possibilities of tax optimization in international business, using offshore companies. SWOT analysis is used to identify problem areas related to the use of offshore companies for tax optimization. An expert survey is used to reveal the business process and tax optimization opportunities of offshore companies. Five representatives of the sector were interviewed during this study. The tax analysis of the company in question is carried out in order to determine the extent to which the company saves profits and other taxes through the opportunities offered by the offshore company. Experts suggest using a mailbox model or two-part offshore company when it comes to selling physical products. However, not all jurisdictions have a structure for trading accounts. The main problems encountered in saving tax through an offshore company are the problem of double taxation, the opening of bank accounts, the transfer from offshore to the core, the lack of transparency. In the case of JSC \"Ameks\" it is appropriate to set up offshore companies in Hong Kong, Singapore and the Virgin Islands. There are taxes on profits in Hong Kong and Singapore, but there are no other taxes, and the Virgin Islands are a zero-tax area. Two main models are distinguished - mailboxes and hybrid models. In assessing the results of the research and numerical expressions, it was found that the most appropriate offshore companies were established in zero tax zones. However, offshore jurisdictions, even with regard to tax optimization, are also worth considering under more criteria. The results of an expert study revealed that the reputation of offshore jurisdictions is also very important. Another relevant criterion is related to the opening of trading accounts. Other criteria that would also be useful to judge which jurisdiction to choose is legal stability, political certainty, reliable partners, the abundance of consulting firms, well-developed banking sector. So, tax rates alone do not determine whether in practice the tax will succeed in optimizing.

The Master's Thesis explores tax optimization opportunities in international business through offshore companies. An analysis of the topic reveals the possibilities of tax optimization in international business, using offshore companies and in order to ensure the efficiency of the company's operations. The object of the project is the possibility of tax optimization by using offshore companies. The aim of the project is to analyze the possibilities of tax optimization in international trade by using offshore companies. 1) to analyze trading activities of JSC \"Ameks\", identifying the problematic area of the import and export sector; 2) to study the possibilities of tax optimization in international trade, using side companies, theoretical aspects; 3) to evaluate the practical aspects of the activities of JSC Ameks; 4) to assess the possibilities of tax optimization of companies in the import and export sector through the use of cross-border companies. The paper deals with the analysis of scientific literature in order to reveal the concept of offshore company, the disadvantages and advantages of this activity, investigates the specifics of tax optimization using offshore companies, examines the problematic aspects of the opinions of scientists on the possibilities of tax optimization in international business, using offshore companies. SWOT analysis is used to identify problem areas related to the use of offshore companies for tax optimization. An expert survey is used to reveal the business process and tax optimization opportunities of offshore companies. Five representatives of the sector were interviewed during this study. The tax analysis of the company in question is carried out in order to determine the extent to which the company saves profits and other taxes through the opportunities offered by the offshore company. Experts suggest using a mailbox model or two-part offshore company when it comes to selling physical products. However, not all jurisdictions have a structure for trading accounts. The main problems encountered in saving tax through an offshore company are the problem of double taxation, the opening of bank accounts, the transfer from offshore to the core, the lack of transparency. In the case of JSC \"Ameks\" it is appropriate to set up offshore companies in Hong Kong, Singapore and the Virgin Islands. There are taxes on profits in Hong Kong and Singapore, but there are no other taxes, and the Virgin Islands are a zero-tax area. Two main models are distinguished - mailboxes and hybrid models. In assessing the results of the research and numerical expressions, it was found that the most appropriate offshore companies were established in zero tax zones. However, offshore jurisdictions, even with regard to tax optimization, are also worth considering under more criteria. The results of an expert study revealed that the reputation of offshore jurisdictions is also very important. Another relevant criterion is related to the opening of trading accounts. Other criteria that would also be useful to judge which jurisdiction to choose is legal stability, political certainty, reliable partners, the abundance of consulting firms, well-developed banking sector. So, tax rates alone do not determine whether in practice the tax will succeed in optimizing.

The Master's Thesis explores tax optimization opportunities in international business through offshore companies. An analysis of the topic reveals the possibilities of tax optimization in international business, using offshore companies and in order to ensure the efficiency of the company's operations. The object of the project is the possibility of tax optimization by using offshore companies. The aim of the project is to analyze the possibilities of tax optimization in international trade by using offshore companies. 1) to analyze trading activities of JSC \"Ameks\", identifying the problematic area of the import and export sector; 2) to study the possibilities of tax optimization in international trade, using side companies, theoretical aspects; 3) to evaluate the practical aspects of the activities of JSC Ameks; 4) to assess the possibilities of tax optimization of companies in the import and export sector through the use of cross-border companies. The paper deals with the analysis of scientific literature in order to reveal the concept of offshore company, the disadvantages and advantages of this activity, investigates the specifics of tax optimization using offshore companies, examines the problematic aspects of the opinions of scientists on the possibilities of tax optimization in international business, using offshore companies. SWOT analysis is used to identify problem areas related to the use of offshore companies for tax optimization. An expert survey is used to reveal the business process and tax optimization opportunities of offshore companies. Five representatives of the sector were interviewed during this study. The tax analysis of the company in question is carried out in order to determine the extent to which the company saves profits and other taxes through the opportunities offered by the offshore company. Experts suggest using a mailbox model or two-part offshore company when it comes to selling physical products. However, not all jurisdictions have a structure for trading accounts. The main problems encountered in saving tax through an offshore company are the problem of double taxation, the opening of bank accounts, the transfer from offshore to the core, the lack of transparency. In the case of JSC \"Ameks\" it is appropriate to set up offshore companies in Hong Kong, Singapore and the Virgin Islands. There are taxes on profits in Hong Kong and Singapore, but there are no other taxes, and the Virgin Islands are a zero-tax area. Two main models are distinguished - mailboxes and hybrid models. In assessing the results of the research and numerical expressions, it was found that the most appropriate offshore companies were established in zero tax zones. However, offshore jurisdictions, even with regard to tax optimization, are also worth considering under more criteria. The results of an expert study revealed that the reputation of offshore jurisdictions is also very important. Another relevant criterion is related to the opening of trading accounts. Other criteria that would also be useful to judge which jurisdiction to choose is legal stability, political certainty, reliable partners, the abundance of consulting firms, well-developed banking sector. So, tax rates alone do not determine whether in practice the tax will succeed in optimizing.

The Master's Thesis explores tax optimization opportunities in international business through offshore companies. An analysis of the topic reveals the possibilities of tax optimization in international business, using offshore companies and in order to ensure the efficiency of the company's operations. The object of the project is the possibility of tax optimization by using offshore companies. The aim of the project is to analyze the possibilities of tax optimization in international trade by using offshore companies. 1) to analyze trading activities of JSC \"Ameks\", identifying the problematic area of the import and export sector; 2) to study the possibilities of tax optimization in international trade, using side companies, theoretical aspects; 3) to evaluate the practical aspects of the activities of JSC Ameks; 4) to assess the possibilities of tax optimization of companies in the import and export sector through the use of cross-border companies. The paper deals with the analysis of scientific literature in order to reveal the concept of offshore company, the disadvantages and advantages of this activity, investigates the specifics of tax optimization using offshore companies, examines the problematic aspects of the opinions of scientists on the possibilities of tax optimization in international business, using offshore companies. SWOT analysis is used to identify problem areas related to the use of offshore companies for tax optimization. An expert survey is used to reveal the business process and tax optimization opportunities of offshore companies. Five representatives of the sector were interviewed during this study. The tax analysis of the company in question is carried out in order to determine the extent to which the company saves profits and other taxes through the opportunities offered by the offshore company. Experts suggest using a mailbox model or two-part offshore company when it comes to selling physical products. However, not all jurisdictions have a structure for trading accounts. The main problems encountered in saving tax through an offshore company are the problem of double taxation, the opening of bank accounts, the transfer from offshore to the core, the lack of transparency. In the case of JSC \"Ameks\" it is appropriate to set up offshore companies in Hong Kong, Singapore and the Virgin Islands. There are taxes on profits in Hong Kong and Singapore, but there are no other taxes, and the Virgin Islands are a zero-tax area. Two main models are distinguished - mailboxes and hybrid models. In assessing the results of the research and numerical expressions, it was found that the most appropriate offshore companies were established in zero tax zones. However, offshore jurisdictions, even with regard to tax optimization, are also worth considering under more criteria. The results of an expert study revealed that the reputation of offshore jurisdictions is also very important. Another relevant criterion is related to the opening of trading accounts. Other criteria that would also be useful to judge which jurisdiction to choose is legal stability, political certainty, reliable partners, the abundance of consulting firms, well-developed banking sector. So, tax rates alone do not determine whether in practice the tax will succeed in optimizing.

In conformity with the EU Directive 2001/77/CC, Lithuania has set in its National Energy Strategy a target to reach 7% of green electricity in the total electricity consumption by 2010. The main contribution to green electricity production is expected from wind power plants. The Government of Lithuania has adopted a plan of installation of 200 MW capacity wind turbines. A rather high feed-in tariff (22 ct/kWh) has been set to support electricity produced from wind. The most progressive wind energy technologies are used in Spain, Denmark, Germany. Most wind energy industries produce big machines for use in inshore or offshore applications; 2 MW turbines are in use. The wind measurement parameter statistics for Lithuania are presented. The threshold which cannot be passed without a capital reconstruction of the electricity network of Lithuania is 200 MW capacity of wind turbines. The penetration of wind energetics in power systems induces the problems of active power balancing, frequency control, voltage regulation, etc.

In conformity with the EU Directive 2001/77/CC, Lithuania has set in its National Energy Strategy a target to reach 7% of green electricity in the total electricity consumption by 2010. The main contribution to green electricity production is expected from wind power plants. The Government of Lithuania has adopted a plan of installation of 200 MW capacity wind turbines. A rather high feed-in tariff (22 ct/kWh) has been set to support electricity produced from wind. The most progressive wind energy technologies are used in Spain, Denmark, Germany. Most wind energy industries produce big machines for use in inshore or offshore applications; 2 MW turbines are in use. The wind measurement parameter statistics for Lithuania are presented. The threshold which cannot be passed without a capital reconstruction of the electricity network of Lithuania is 200 MW capacity of wind turbines. The penetration of wind energetics in power systems induces the problems of active power balancing, frequency control, voltage regulation, etc.

In conformity with the EU Directive 2001/77/CC, Lithuania has set in its National Energy Strategy a target to reach 7% of green electricity in the total electricity consumption by 2010. The main contribution to green electricity production is expected from wind power plants. The Government of Lithuania has adopted a plan of installation of 200 MW capacity wind turbines. A rather high feed-in tariff (22 ct/kWh) has been set to support electricity produced from wind. The most progressive wind energy technologies are used in Spain, Denmark, Germany. Most wind energy industries produce big machines for use in inshore or offshore applications; 2 MW turbines are in use. The wind measurement parameter statistics for Lithuania are presented. The threshold which cannot be passed without a capital reconstruction of the electricity network of Lithuania is 200 MW capacity of wind turbines. The penetration of wind energetics in power systems induces the problems of active power balancing, frequency control, voltage regulation, etc.

In conformity with the EU Directive 2001/77/CC, Lithuania has set in its National Energy Strategy a target to reach 7% of green electricity in the total electricity consumption by 2010. The main contribution to green electricity production is expected from wind power plants. The Government of Lithuania has adopted a plan of installation of 200 MW capacity wind turbines. A rather high feed-in tariff (22 ct/kWh) has been set to support electricity produced from wind. The most progressive wind energy technologies are used in Spain, Denmark, Germany. Most wind energy industries produce big machines for use in inshore or offshore applications; 2 MW turbines are in use. The wind measurement parameter statistics for Lithuania are presented. The threshold which cannot be passed without a capital reconstruction of the electricity network of Lithuania is 200 MW capacity of wind turbines. The penetration of wind energetics in power systems induces the problems of active power balancing, frequency control, voltage regulation, etc.

The Master's thesis "D-6 oil fields exploitation in the background of the international maritime law" analyzes sources of the international law governing construction and exploitation of offshore platforms as well as responsibility for the damages to other countries caused by such platforms. The thesis also analyzes which international treaties and other legislation are mandatory to the Russian Federation and must be followed in exploiting oil fields continental shelf in the Baltic Sea in the area of the Russian jurisdiction. Besides, the thesis provides for the cases where Russia violated mandatory legislation in planning, erecting and exploiting oil platform D-6. Furthermore, the thesis analyzes whether the Russian Federation would be liable against the Republic of Lithuania for the damages which may arise from exploitation of D-6 oil platform. To that end, the thesis analyzes two principles of liability: liability for violations of the international legislation and liability for the damages to the interests of the other country resulting from the actions not prohibited by the international law. For assessment of the principle of application of "strict" liability, the work done by the UN International Law Commission is analyzed. Attempts are made to find out whether there is an international custom providing for the country's liability for the caused damages. The thesis is finalized by the findings. Taking into consideration the research results it is stated that planning and erection of D-6 platform violated the regulations of the international law but current exploitation of the platform shows that Russia does not violate any international legislation. It is possible to make a conclusion that the Russian Federation would be liable against the Republic of Lithuania for the damages caused through exploitation of D-6 platform. Nevertheless, in some cases such liability could be based on violations of the international laws but in the other cases - on the international custom.

The Master's thesis "D-6 oil fields exploitation in the background of the international maritime law" analyzes sources of the international law governing construction and exploitation of offshore platforms as well as responsibility for the damages to other countries caused by such platforms. The thesis also analyzes which international treaties and other legislation are mandatory to the Russian Federation and must be followed in exploiting oil fields continental shelf in the Baltic Sea in the area of the Russian jurisdiction. Besides, the thesis provides for the cases where Russia violated mandatory legislation in planning, erecting and exploiting oil platform D-6. Furthermore, the thesis analyzes whether the Russian Federation would be liable against the Republic of Lithuania for the damages which may arise from exploitation of D-6 oil platform. To that end, the thesis analyzes two principles of liability: liability for violations of the international legislation and liability for the damages to the interests of the other country resulting from the actions not prohibited by the international law. For assessment of the principle of application of "strict" liability, the work done by the UN International Law Commission is analyzed. Attempts are made to find out whether there is an international custom providing for the country's liability for the caused damages. The thesis is finalized by the findings. Taking into consideration the research results it is stated that planning and erection of D-6 platform violated the regulations of the international law but current exploitation of the platform shows that Russia does not violate any international legislation. It is possible to make a conclusion that the Russian Federation would be liable against the Republic of Lithuania for the damages caused through exploitation of D-6 platform. Nevertheless, in some cases such liability could be based on violations of the international laws but in the other cases - on the international custom.