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Financial Analytics: Science and Experience
 

Offshore zones as a tool of tax optimization

Vol. 4, Iss. 37, OCTOBER 2011

Available online: 19 October 2011

Subject Heading: Tax policy

JEL Classification: 

Petrosyan A.R. Lecturer, post-graduate student of chair of taxes and taxation, All-Russian state tax academy of the Ministry of Finance of Russia
avetis.petrosyan@yandex.ru

In crisis phenomena circumstances in the economy, the need of the companies in application of various schemes of tax optimization increases, including the use of offshore jurisdictions. Measures are offered for improvement of the mechanism of revealing and preventing the use of offshore tax schemes.

Keywords: offshore, optimization, minimization, scheme, tax, control

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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