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Pavlov, P.V. Offshore zones in Russia and abroad: economic and legal bases for their functioning

Abstract: The article deals with the economic and normative legal bases for the formation and functioning of the offshore zones in Russia and abroad. The author analyzes the causes for the existence of the offshore zones and the directions of their modern location. The author also studies the reason why the offshore zones in Russia are underdeveloped, and based on the analysis of foreign experience, he offers a new organizational and legal approach to the improvement of the offshore zones in Russia.

Keywords:

economics, offshore zone, organizational and legal regulation, tax benefit, territorial location, customs territory, financial system, double taxation, anti-transfer regulation, financial streams.

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