Davčne oaze: Kako korporacije in menedžerji skrivajo svoje premoženje v dobi globalizacije

V torek ob 17. uri bomo na 6. popoldnevu za korporativno integriteto na Ekonomski fakulteti govorili o davčnih oazah in o načinih, kako korporacije in menedžerji skrivajo svoje premoženje.

Naš osrednji gost bo prof. Ronen Palan iz City University London, avtor knjig “Tax Havens: How Globalization Really Works” (2009) in “The Offshore World” (2013), ki bo uvodoma osvetlil, kako delujejo davčne oaze v kontekstu globalizacije oziroma kot njen ključni integralni del ter katere načine uporabljajo korporacije in menedžerji, da prikrijejo oziroma skrijejo svoje premoženje.

Sledila bo okrogla miza z davčnim svetovalcem in nekdanjim direktorjem slovenske in srbske davčne uprave Ivanom Simičem, odvetnikom Luko Fabianijem in svetovalcema iz revizorske in svetovalne hiše PwC. Na njej bodo gostje spregovorili o tanki meji med davčno optimizacijo in skrivanjem prihodkov in premoženja v davčnih oazah ter o razširjenosti tega tudi med slovenskimi podjetji.


Svojo udeležbo na dogodku nam prosim potrdite na: cpoef@ef.uni-lj.si

Dva poudarka iz knjig Ronena Palana:


In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system—their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth—the equivalent of the annual U.S. Gross National Product—and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization’s costs and benefits to the detriment of developing economies.

The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.

Vir: Spremna beseda k “Tax Havens: How Globalization Really Works” (2009)

The atlas of contemporary capitalism is curious indeed. A desperately poor and civil-war-wracked nation, Liberia, is the world’s shipping superpower; the Cayman Islands the fifth-largest financial center in the world; land-locked Zurich a venerable “offshore” banking center. Indeed, it is estimated that half of the global stock of money passes through tax havens. The logic of the offshore world, where millionaires and corporations roam in search of financial advantage, is slippery. It challenges many conventional assumptions about power and economics.In the single most comprehensive account of the offshore economy, Ronen Palan investigates the legal spaces, unregulated and yet maintained and supported by the state system, that have emerged for purposes of international finance, tax havens, export processing zones, flags of convenience, and e-commerce.

Vir: Spremna beseda k “The Offshore World” (2013)

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