Российские офшоры: специальный правовой режим регулирования предпринимательской деятельности
The article analyzes the legal aspects of the regulation of business activities of companies using the legal regime of the special administrative 224 | Глава 2. Актуальные проблемы предпринимательского права region (Russian offshore) on the Islands of Russian and October, introduced in russian legislation in August 2018. The economic condition and prospects of social and economic development of the territories of the islands, within which the Russian offshore jurisdiction is created, are determined. The article deals with the mechanism of re-domicilation and ways of investing in the Russian economy, necessary to obtain the status of an international company engaged in entrepreneurial activity within the territory of the special administrative region. Features of the organization of economic activity in the Russian offshore, types of admissible types of business, prospects of development of the Russian offshore territories and new jurisdiction are considered. Special attention is paid to the legal forms of interaction between entrepreneurs and the management company of the special administrative region, its functions and powers, as well as the current legal norms on the tax regime for resident companies. The legal status of the management company reveals the peculiarities of delegation of state powers, control over compliance with the legislation on the legal regime of the Russian offshore. The problematic issues of functioning of the Russian offshore jurisdiction in modern conditions are revealed.