Badan luar pesisir

Badan kewangan luar pesisir atau pusat kewangan luar pesisir (Bahasa Inggeris: offshore financial centre, disingkatkan kepada OFC) difahamkan sebagai suatu pentadbiran atau negara yang memberikan perkhidmatan kewangan kepada sesiapa yang bukan penduduk dalam skala yang tidak setimpal ekonomi domestik".[a][1] "Luar pesisir" (Offshore) di sini tidak bermaksud sifat lokasi badan-badan sebegini tetapi lebih kepada status para pelanggan yang menggunakan perkhidmatan sebegini yang bukan penduduk setempat.[b] Tabung Kewangan Antarabangsa mengelaskan badan-badan ini dalam tahap ketiga pusat kewangan meliputi urusan serantau dan sedunia - Singapura boleh dikira contoh terbaik pusat berperanan sebegini.

Kawasan-kawasan disah berperanan urusan kewangan luar pesisir

Para cendekiawan melihat badan-badan ini setara peranan ia dengan kawasan yang diberi gelaran "syurga cukai".[2][3]

NotaSunting

  1. ^ This is the IMF 2007 definition, however, it is almost identical to the general academic definition, and the other FSF–IMF–definitions of an OFC, see Kategori masuk di sub halaman / doc dan interwikis masuk di Wikidata..
  2. ^ It is common to see lists of "Offshore Financial Centres" that are a subset of the FSFIMF OFC list, restricted to the locations that are small islands (e.g. Jersey, Bermuda, Gurnsey etc.)

RujukanSunting

  1. ^ Ahmed Zoromé (1 April 2007). "Concept of Offshore Financial Centers: In Search of an Operational Definition" (PDF). Tabung Kewangan Antarabangsa. IMF Working Paper 07/87: "...country or jurisdiction that provides financial services to nonresidents on a scale that is incommensurate with the size and the financing of its domestic economy..." Cite journal requires |journal= (bantuan)
  2. ^ Gabriel Zucman (August 2013). "The Missing Wealth of Nations: Are Europe and The U.S. Net Debtors or Net Creditors?" (PDF). The Quarterly Journal of Economics. 128 (3): 1321–1364. CiteSeerX 10.1.1.371.3828. doi:10.1093/qje/qjt012. Tax havens are low-tax jurisdictions that offer businesses and individuals opportunities for tax avoidance” (Hines, 2008). In this paper, I will use the expression “tax haven” and “offshore financial center” interchangeably (the list of tax havens considered by Dharmapala and Hines (2009) is identical to the list of offshore financial centers considered by the Financial Stability Forum (IMF, 2000), barring minor exceptions)
  3. ^ Damgaard, Jannick; Elkjaer, Thomas; Johannesen, Niels (June 2018). "Piercing the Veil of Tax Havens". International Monetary Fund: Finance & Development Quarterly. 55 (2). The eight major pass-through economies—the Netherlands, Luxembourg, Hong Kong SAR, the British Virgin Islands, Bermuda, the Cayman Islands, Ireland, and Singapore—host more than 85 percent of the world’s investment in special purpose entities, which are often set up for tax reasons.