Sarkisov, K. Offshores: terminological aspect of understanding of law

Abstract: The article is devoted to application of the term “offshore” in Russian and international legislation, its application in law-enforcement practice, attitude towards this new phenomenon of the world community, application of anti-offshore regulation measures. The author also offers a definition of offshore, its subject and object elements based on differentiating between the profits from input of capital into the investment state and grounds for activities outside the investment state. Keywords: jurisprudence, offshores, anti-offshore regulation, offshore business, offshore jurisdictions, offshore territories, term, investment, subject and object elements, capital