Offshore financijski centri s posebnim osvrtom na sportski sektor i nogomet

master's thesis

• Title (english): Offshore financial centers with special review o the sports sector and football
• Author: Marko Mudrinić
• Mentor: Siniša Petrović (mentor)
• Committee member: Siniša Petrović (predsjednik povjerenstva)
• Committee member: Antun Bilić (član povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Company Law and Company Law); Zagreb
• Defense date and country: 2022-12-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U radu se analizira pojam i razvitak offshore financijskih centara. Analiziraju se pravni oblici u kojima offshore financijski centri dolaze do svoje primjene gdje se primarno razlažu shell društva te institut trusta. Dalje u radu se analiziraju osnove mehanizama putem kojih dolazi do zlouporabe pogodnosti offshore centara prvenstveno putem porezne evazije te pranjem novca. U drugome dijelu rada, fokus je na odredbama Zakona o sportu i pravnom uređenju sportskih klubova. U tom kontekstu iznijeti će se odredbe koje pokazuju specifičnosti i sličnosti sportskog dioničkog društva u odnosu na trgovačka društva kapitala. Kao najpopularniji sportu na svijetu, nogomet je snažno prisutan na tržištu offshore centara, prvenstveno zbog svoje globalne komponente te specifičnosti sustava u kojem egzistira. Na kraju se na praktičnim primjerima i modelima prikazuje kako se kapitalom u nogometu kroz offshore centre odvija zlouporaba nogometnog sustava za pranje novca, utaju poreza te ilegalne zarade.

Abstract (english)

The paper analyzes the concept and development of offshore financial centers. The legal forms in which offshore financial centers find their application are analyzed, primarily shell companies and trust institute. Further, the paper analyzes the basics of the mechanisms through which the benefits of offshore centers are misused, primarily through tax evasion and money laundering. In the second part of the paper, the focus is on the provisions of the Law on Sports and the legal regulation of sports clubs. In this context, the provisions show the specificities and similarities of the sports shared stock company in relation to capital trading companies. As the most popular sport in the world, football has a strong presence on the market of offshore centers, primarily due to its global component and the specificity of the system in which it exists. At the end, practical examples and models show how capital in football through offshore centers is used to abuse the football system for money laundering, tax evasion and illegal earnings.

• Keywords: Offshore financijski centri; shell društva; trust; pranje novca; porezna evazija; sportske djelatnosti; sportsko dioničko društvo; pravna autonomija nogometa.
• Keywords (english): Offshore financial centers; shell companies; trust; money laundering; tax evasion; sports activities; sports joint-stock company; legal autonomy of football.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:762704
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-12-21 11:59:11