Abstract: The subject of the research is the tools used in the field of taxation to enable de-offshorization of Russia's economy. The purpose of the research is to analyze the legal basis for using such tools and the influence of international factors on the development of Russia's tax law. In his research Shakhmametiev analyzes the legal basis for integrated use of de-offshorization tools, describes particular tools, studies forms of international cooperation against unfair tax competition and influence of international cooperation on the development of Russia's tax laws, and describes features of the currently used tools and prospects for improving them. In the course of analysing the legal de-offshorization instruments that are currently used in Russia, the author of the article has applied the following research methods: formal law, historical law and comparative law methods. The novelty of the research is conditioned by the object of the research, i.e. provisions of the most recent Russian tax laws and international laws on prevention of unfair tax competition. The results of the research allow to make the following conclusions: an individual state may undertake certain measures to de-offshorize its economy, however, these measures boost in productivity if they are jointly undertaken by the leading countries; Russia is taking an active part in international cooperation against unfair tax competition and applies all standards and regulations recommended by OECD. New Russian laws already prove to be beneficial, however, they also demonstrate the need to improve tools of de-offshorization of Russian economy. The results of the research can be used in teaching and research activity devoted to analyzing the legal instruments that would minimize the influence of offshores on economic processes, international cooperation on tax issues and Russia's participation therein.