Subject. The article considers the system of economic relations associated with the functioning of offshore jurisdictions. Objectives. The focus is on the analysis of current trends in deoffshorization, development of an up-to-date definition of the ‘deoffshorization’ term. Methods. The study employs methods of logical and statistical analysis. Results. The paper determines the level of dependence of the Russian economy on offshore companies. It establishes that most of foreign direct investments come to Russia from offshore and sparring-offshore jurisdictions. Conclusions. To create a favorable investment climate, measures to deoffshorize the Russian economy are required.
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