Global ETD Search

1	Tax amnesties - Strategic options for European Private Banks Brägger, Beat. January 2008 (has links) (PDF) Master-Arbeit Univ. St. Gallen, 2008.
2	Betriebswirtschaftliche Aspekte der Umsetzung einer Onshore-Strategie im Private Banking Schwaller, Michael. January 2006 (has links) (PDF) Master-Arbeit Univ. St. Gallen, 2006.
3	OBU在國際租稅規劃之應用－以個案公司探討陳惠貞 Unknown Date (has links) 如何使企業所負擔之租稅成本降至最低之租稅規劃，對於企業的生存與競爭具有莫大的影響力。個案公司以境外公司之名義報價與接單，並透過OBU帳戶收受佣金收入，將利潤保留在境外公司，但營業費用卻於台灣公司認列，使得因三角貿易賺得之佣金收入是否歸屬於境外來源所得而免稅，一直為爭議性之話題。　　為避免將利潤保留在境外公司而不匯回，擬於所得稅法修正草案中將決議分配股利時才認列投資收益，改成依照財務會計上之權益法認列投資收益。並配合響應政府提倡亞太營運中心計劃及經發會提出健全資金回流機制，增（修）訂促進產業升級條例第七十條之一及兩岸人民關係條例第二十四條第二項，並開放OBU得與大陸地區金融機構直接通匯。　　根據以上結論，本研究提出建議如下：　　一、對企業界之建議　　企業進行國際租稅規劃時，應把握合法性、注重實質、評估規劃之成本效益及考慮相關法令變遷之風險等四項原則。　　二、對政府修法之建議　　　1.發展台灣成為營運總部之租稅配合措施　　　　(1)加強簽署國際租稅協定　　　　(2)建議評估營利事業所得稅由屬人主義改採屬地主義之可行性　　　2.對租稅政策之建議　　　　(1)反租稅天堂措施之建議　　　　(2)重新檢討所得稅法等有關涉外法規之適用　　　3.我國現行稽核制度的改進意見　　　　(1)加強國際租稅人才的培訓　　　　(2)提昇稅務稽查技術　　　　(3)增強稽核人力素質 / Using case study method and by interviews with field experts, this thesis studies the application of OBU (off-shore banking unit) in international tax planning. Planning to decrease tax costs has long been an important task for multinational companies to compete in the international market. To avoid paying domestic taxes, companies can structure transactions by the name of offshore subsidiaries and receive commissions through their OBU accounts. Consequently, profits are reserved in the offshore companies but costs of running business are claimed in Taiwan's tax returns. Under certain circumstances, commissions earned from this kind of triangle trading are tax-free, causing substantial losses of tax revenues to Taiwanese government. The thesis discusses this controversial issue relating to commissions from triangle trading. 　　To encourage remitting back profits generated in overseas, the tax law for taxes on investment income should be changed. This thesis suggests the use of equity method for recognizing investment income for tax purposes. Further, the regulation on banking operations between Taiwan and China also needs to be revised to expedite the transfer of fund across the strait. The thesis suggests the opening of direct remittance between Taiwan's OBUs and China's banks. 　　In summary, in devising an effective tax planning, companies should take into account both tax and nontax costs, and keep abreast of the risks of changes in tax laws and governmental policies. As for the government to develop Taiwan as the headquarter of global operation, promotion of the international tax agreements is essentially important to help firms avoid double taxation. Further, to attract more international companies investing in Taiwan, the government should evaluate the feasibility and impacts of shifting the taxation principle of corporations from worldwide taxation to territorial taxation. 國際租稅規劃 OBU International tax planning Offshore banking units Triangle trading Tax heavens
4	Retention Marketing im Private Banking : theoretische und empirische Analyse des Kundenbindungsmarketing im schweizerischen Private Banking / Galasso, Gianpiero. January 1999 (has links) (PDF) Diss. Wirtschaftswiss. Zürich, 1998 (kein Austausch). / Im Buchh.: Bern etc. : Haupt. Literaturverz.
5	證券商辦理離境證券業務OSU之研究 / The Study of Offshore Securities Unit Business to Taiwanese Securities Brokers 劉金龍 Unknown Date (has links) 為擴大我國資本市場版圖，提昇證券商國際競爭力，金管會於2012年12月與中央銀行會銜擬具「國際金融業務條例」部分條文修正案，業經立法院2013年5月底三讀通過，並於同年6月19日公布施行。本次修正重點為特許符合一定規模、財務健全與完整內部控制制度之綜合證券商得在中華民國境內申請設立會計獨立之國際證券業務分公司OSU，並參照現行銀行國際金融業務分行OBU相關稅制規定訂定租稅優惠規範，開放經營證券商專業之業務範圍，例如「外幣有價證券或其他經主管機關核准金融商品買賣之行紀、居間及代理業務」、「外幣有價證券或其他經主管機關核准外幣金融商品之買賣」、「境外之有價證券承銷業務」、「資產配置或財務規劃之顧問諮詢、外幣有價證券或其他經主管機關核准外幣金融商品之銷售服務」及「經主管機關核准辦理之其他與證券相關外匯業務」等。證券商設立OSU分公司將有助於吸引海外資金回流，並有效運用本國證券母公司之資本及信用，以擴大國際金融及證券業務參與者之規模，對於台灣經濟成長，增加金融人才的就業機會，擴大境外金融中心業務版圖，提昇證券商國際證券業務競爭力等，均有助益。後續金管會與中央銀行仍需研議修正及訂定「國際金融業務條例」相關施行細則及「國際證券業務分公司管理辦法」，以利證券商及早開辦國際證券業務。台灣境外金融中心係參考新加坡ACU之發展模式，但成效大幅落後，本次開放證券商從事OSU業務，面向的是新加坡及香港的競爭，建議必須跳脫DSU框架，負面表列OSU金融商品，以興利取代防弊之監督管理思維，衡平金融監理與證券商OSU產業發展，始能提升台灣國際金融競爭力。境外金融中心國際金融業務分行離境證券業務國際證券業務分公司 Offshore Banking Unit OBU Offshore Securities Unit OSU
6	The Secret Writer Chaffe, Tomas January 2013 (has links) This essay reflects a particular method and way of working that I employ when undertaking artistic research. My artworks are rooted and develop from the situation I find myself in as an artist, the very context I exhibit the work within. I do this by trying to understand this position, both on the micro and macro scale. As an artist currently studying at—and subsequently exhibiting in relation to— Konstfack, I base my research with the physical manifestation of the school. An imposing building that was part of a huge headquarters and factory site for the telecommunication company, Ericsson, in south Stockholm. The title of my essay is from the translation of a unique German cipher machine, the Geheimschreiber, made known to me through enquiry into this site. Throughout the Second World War the German army used this machine to send highly encrypted military messages across Swedish telephone cables. Following one of the greatest accomplishments in the history of cryptography, a Swedish mathematician broke this German code and subsequently assisted in designing a deciphering machine on behalf of the Swedish Intelligence branch. This device, known as the App, was secretly developed and manufactured by Ericsson, possibly where I now study. In exploring the theme of secrets, this essay originates from an underpinning desire and subject of my work to reveal what is concealed or overlooked. Through researching and writing this essay I attempt to have a better understanding on the notion of secrets, in both the private and public realms. Introducing the artistic process and situation I am working from, I explore the central role that secrets play within society. In order to understand secrecy today I introduce the intertwined and associated contemporary debates of privacy, (both private and public) and transparency through such subjects as Google’s new privacy policy, mobile phone hacking, WikiLeaks and offshore banking. secrets artistic research artwork context site specific telecommunication Ericsson germany second world war Geheimschreiber cryptography apps Swedish Intelligence reveal privacy private public transparency Google privacy policy mobile phone hacking WikiLeaks offshore banking FRA FRA-law Simmel Telefonplan Midsommarkransen Tomas Chaffe Thomas Chaffe LM Ericsson apparat Vigo Lindstein Arne Beurling Professor of Mathematics Uppsala LM-staden LM-city Försvarets Radioanstalt phonehacking Sissela Bok Georg Simmel Cypherpunk Micah Sifry Wikileaks and the Age of Transparency orwellian freedom contemporary art interactive telephone Visual Arts Bildkonst

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