employee
Omsk, Omsk, Russian Federation
UDK 33 Экономика. Экономические науки
Until now, no one can reliably determine whether offshore is something positive in the world economy or causes more inconvenience. Many have discussed this topic, but there is no generally accepted opinion. The article sets out arguments in defense of opposing points of view: it provides provisions confirming the need to use offshore companies and exposing the other, dark side of using this tool. The line between optimization and tax violation is becoming barely distinguishable, but this article helps to understand what the difference is. Although the criminalization of the economy cannot be ignored, there are also prospects for micro- and macro-economics using or being free zones
international law; public finance; tax violations; capital outflow; offshore; foreign jurisdiction
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