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Offshore Business

Major: Applied economics
Code of Subject: 7.051.04.M.7
Credits: 3
Department: Foreign Trade and Customs
Lecturer: PhD, Senior lecturer Mariana Ruda
Semester: 2 семестр
Mode of Study: заочна
Learning outcomes:
1. The ability to demonstrate in-depth knowledge of the legal providing of offshoring
2. The ability to demonstrate in-depth knowledge and understanding of theoretical and applied framework on offshoring operations, their organizational, resource, legal, administrative support.
3. The ability to perform high-quality information and documentation software of offshoring.
4. The ability to demonstrate in-depth knowledge and understanding of the mechanisms of financial and economic, informational and analytical accounting and control management system software company.
5. The ability to demonstrate in-depth knowledge and understanding of the technologies of offshore schemes;
6. The ability to demonstrate in-depth knowledge and understanding of the parameters and factors internal and external environment of enterprise integration and globalization in the international economic environment.
7. The ability to manage the financial and economic results of the company.
8. Ability to manage capital, fixed assets, working capital and intangible assets, as well as financial and economic stability and security companies
Required prior and related subjects:
Fundamentals of Applied Economics
International business
Investment management in industry, construction and transport
Summary of the subject:
1. Offshoring as a business process. 2. Minimizing the tax burden as a reason for registration of offshore business. 3. The impact of globalization on the specifics of international investment business processes and essence of offshore business. 4. The jurisdiction of offshore companies (offshores), their classification and characteristics. 5. Legal regulation of offshore business. 6. The using of offshore schemes with the criminal purpose: precedents in the world. 7. Offshoring in Ukraine: peculiarities and problems. 8. Development of global trends in offshore sector.
Recommended Books:
1. International financial management. Textbook / O.E Kuzmin, M.V. Kolisnyk, I.B. Oleksiv, V.V. Ivasyuk. Lviv, Lviv Polytechnic National University Publishing House, 2015. - 192 c.
2. Dokiyenko L.M., Klimenko V.V., Akimov L.M Investment management. Textbook [for students]. - Akademvydav series "Alma Mater." - K., 2011. - 408 p.
3. Babonin V.B. International experience in regulating offshore business and financial market // Ukraine. - 2006.- № 2.- S. 34-41.
4. Peszko A.V. Offshore business as part of the global economy // The state and the regions. - 2006.- № 3. - P. 233-236.
5. Cherep A.V. Features of offshore business in Ukraine // Economy and the State. - 2006.- № 6. - P. 21-30.
Assessment methods and criteria:
Current control (100%): express oral tests 10%, written tests and tasks 10%, presentations 15%, individual scientific task 5%, individual control work 40%, oral test 20%.