Мястото на офшорния бизнес в глобалната икономика
The Place of Offshore Business in Global Economy

Summary/Abstract: Because of lack of knowledge or because of some other reasons, sometimes not always correct, there is a negative attitude to the offshore zones and the offshore business. The object of the article is to clarify the conception “offshore” and its place in our global world by using the conception “reducing of tax payment” in contrary to the negative “avoidance of taxes”. It is a fact that every economic agent wants to pay fewer taxes, but on the other hand the intelligent government must know that real development and prosperity are not achievable by high taxes.

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