期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2018
期号：3
页码：143-147
出版社：Dunarea de Jos University of Galati
摘要：Offshore companies are legal entities established and registered in countries other than
those in which they operate, to benefit from tax incentives and / or to provide financial
management or service activity. The purpose of establishing them is to ensure anonymity
on the structure of shareholders and administrators and on the other hand to obtain tax
incentives (dividends with a reduced tax rate, assignment of assets without VAT, etc.). This
paper aims to reveal several case studies focused on the financial transactions of entities
carried out through banks, which can be exposed to reputational risks if the transactions
are illegal or are aimed at money laundering. In accordance with National Bank of Romania
(NBR) regulation on the management framework for the activity of credit institutions, the
banks should consider the risk they are directly exposed to when performing on behalf of
clients activities in jurisdictions that reduce transparency, on the one hand, and the risk to
which they are exposed indirectly when they provide certain services, such as providing a
range of custody services, performing complex structured financial transactions on behalf
of clients, on the other hand.
