Modern Trends in Minimisation of Offshore Jurisdiction: OECD, G20 and Russia

G. Korolev, A. Levashenko
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Abstract

For many years, off-shore zones were a reliable mechanism of tax optimization. According to experts’ estimates, Russia is the world’s leader as regards the number of newly registered off-shore companies1. For the purpose of effective prevention of erosion of the tax base, Russia should join not only the OECD standards, but also that international organization, as well.
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离岸管辖权最小化的现代趋势:经合组织、G20和俄罗斯
多年来,离岸经济特区是一种可靠的税收优化机制。据专家估计,就新注册的离岸公司数量而言,俄罗斯是世界上最多的。为了有效防止税基被侵蚀,俄罗斯不仅应该加入经合组织的标准,还应该加入该国际组织。
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