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International Law and International Organizations
Reference:
Gaifeeva N.V.
Counteracting the negligent use of offshores on international level
// International Law and International Organizations.
2015. № 3.
P. 287-295.
DOI: 10.7256/2454-0633.2015.3.15496 URL: https://en.nbpublish.com/library_read_article.php?id=15496
Противодействие недобросовестному использованию офшоров на международном уровне
Gaifeeva Natalia Valerievna
Post-graduate student, department of Entrepreneurial and Corporate Law, Russian Presidential Academy of National Economy and Public Administration
119571, Russia, Moscow, Prospekt Vernadskogo Street 82, building #1
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natalia.bagaeva@gmail.com
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DOI: 10.7256/2454-0633.2015.3.15496
Received:
05-06-2015
Published:
27-09-2015
Abstract:
This article is dedicated to the research of the work of a number of international organizations pertaining to creation of legal mechanisms for counteracting negligent use of offshore companies (tax evasion, money laundering), as well as analysis of the standards and recommendations of said international organizations on anti-offshore legislation on the national level. This issue is relevant within the framework of the program of deoffshorization of Russian economy, thus it is worth turning to the international experience in this sphere, and determine the key trends and directions of the fight against offshorization. The analysis of the proposed recommendations, devised standards and norms, allows us to determine the most efficient anti-offshore measures on four main vectors: detection of offshore zones; identification of the end-beneficiaries; development of mechanisms for exchange of information between countries; mechanisms specifically aimed at fighting against tax evasion.
Keywords:
OECD, money laundering, tax avoidance, taxation, offshore company, Deoffshorization, FATF, UN, EU, Offshore
References
1. Harmful Tax Competition. An Emerging Global Issue [Electronic version]. OECD Publications, 1998
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