Offshore centers are an instrument of international tax planning
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2017, Vol 9, Issue 9
Abstract
The conceptual approaches to the interpretation of the essence of offshore centers are specified. The essential characteristics and the role of offshore centers as an instrument of international tax planning are determined. The criteria of recognition of offshore are generalized and the peculiarities of ratings of international organizations are determined due to the attractiveness of the tax environment. The efforts of the world community to counteract offshore schemes are accentuated.
Authors and Affiliations
A. MAKSYMENKO
Keywords
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- EP ID EP281703
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