Attractiveness of Off shore Jurisdictions for Business in Current Realities

Ekaterina Yur’evna Trigub
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Ekaterina Yur’evna Trigub: Financial University under the Government of the Russian Federation, Moscow, Russia

Russian Foreign Economic Journal, 2023, issue 1, 83-91

Abstract: The article aims to develop a classification of reasons for off shore jurisdictions used by companies. There are many causes of the popularity of off shore jurisdictions among legal entities, and they are individual for each actor. All legal reasons are designed to assist companies in conducting their business activities more efficiently. According to the author’s classification, all causes belong to one of three groups: general, internal, and additional. Major reasons are analyzed and distribution of motives for using off shore jurisdictions by Russian companies according to the proposed classification is carried out.

Keywords: off shore jurisdictions; multinational companies; preferential taxation; tax avoidance; reasons for using off shore jurisdictions; money laundering; legal entities; privacy (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:alq:rufejo:rfej_2023_01_83-91

DOI: 10.24412/2072-8042-2023-1-83-91

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