MODERN TRENDS IN MINIMISATION OF OFFSHORE JURISDICTION: OECD, G20 AND RUSSIA

Georgiy Korolev and Antonina Levashenko
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Georgiy Korolev: Gaidar Institute for Economic Policy

Russian Economic Development, 2014, issue 1, 46-48

Abstract: For many years, off-shore zones were a reliable mechanism of tax optimization. According to experts’ estimates, Russia is the world’s leader as regards the number of newly registered off-shore companies1. For the purpose of effective prevention of erosion of the tax base, Russia should join not only the OECD standards, but also that international organization, as well.

Keywords: OECD; International Responsibility (search for similar items in EconPapers)
JEL-codes: F0 M14 (search for similar items in EconPapers)
Date: 2014
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