|
Library
|
Your profile |
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.|
Administrative and municipal law
Reference:
Pavlov, P. V.
Concept of Development of Offshore Areas Law
// Administrative and municipal law.
2012. ¹ 9.
P. 53-62.
URL: https://en.nbpublish.com/library_read_article.php?id=61398
Pavlov, P. V. Concept of Development of Offshore Areas LawAbstract: The author of the article provides definition of the offshore area and describes the modern mechanism of state (administrative law) regulation of their activity. The author also analyzes causes of offshore formation and their modern territorial and functional dislocation. The article studies the causes of underdeveloopment of offshore business in Russia and suggest a legal solution of the problem of improvement of offshore area activity in the territory of our country. Keywords: offshore area, tax privileges, transfer price formation, commercial and banking secrecy, conception of offshore areas law, administrative law regulation, investors, residents, tax heaven.
This article can be downloaded freely in PDF format for reading. Download article
References
1. Goncharov A.A. Ofshornye pravovye modeli i ikh primenenie. — M.: Data skver, 2009.
2. Pogorletskiy A.I. Printsipy mezhdunarodnogo nalogooblozheniya i mezhdunarodnogo nalogovogo planirova-niya. — SPb., 2005. 3. Revenkov P.V. Ofshornye zony: zakony privlekatel'nosti // Mezhdunarodnye bankovskie operatsii. — 2010. — ¹1. 4. Revina S.N. Sovershenstvovanie pravovogo regulirovaniya ekonomicheskikh otnosheniy // Zhurnal rossiyskogo prava. — 2007. — ¹6. 5. Khaldin M.A. Rossiya v ofshornom biznese. — M.: Mezhdunarodnye otnosheniya, 2005. 6. Kheyfets B.A. Ofshornye yurisdiktsii v global'noy i natsional'noy ekonomike: Monografiya. — M.: ZAO «Izdatel'stvo «Ekonomika», 2008. 7. Chashin A.N. Ofshornye zony: pravovoe regulirovanie. — M.: Delo i Servis, 2010. 8. Shumilov V.M. Mezhdunarodnoe ekonomicheskoe pravo. — 3-e izd., pererab. i dop. — Rostov-n/D: Feniks, 2003. 9. Yakovlev A.A. Kriterii otneseniya territoriy i yurisdiktsiy k ofshoram // Vash nalogovyy advokat. — 2008. — ¹11 |
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.
