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Article

Офшорные схемы минимизации налогообложения:закат эпохи

Володин С. Н., Мистрюков Ю. С.

The article provides a detailed analysis of an off shore company as a tool to minimize taxes paid, its main features and characteristics, non-tax advantages, as well as the impact on the global economy. The global position of Russia regarding the usage of off shores by its residents and the consequences of such usage are analyzed, as well as chronology of Russian and international tax legislation development against base erosion and profi t shifting. The main recent achievements of the Russian services, which are responsible for the control over the full payment of taxes by economic entities, are indicated. A wide range of mechanisms to optimize tax payments, and the problems of their usage in modern conditions are considered in details.