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

Russian Economic Developments. 2014, #1, pp.46-48

3 Pages Posted: 19 Feb 2014

See all articles by G. Korolev

G. Korolev

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Taxation System Development Laboratory

Antonina Levashenko

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Center of Competence and Analysis of OECD Standards

Date Written: January 17, 2014

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.

Keywords: offshore jurisdiction, offshore taxation, OECD

JEL Classification: M14, F0

Suggested Citation

Korolev, G. and Levashenko, Antonina, Modern Trends in Minimisation of Offshore Jurisdiction: OECD, G20 and Russia (January 17, 2014). Russian Economic Developments. 2014, #1, pp.46-48. Available at SSRN: https://ssrn.com/abstract=2397669 or http://dx.doi.org/10.2139/ssrn.2397669

G. Korolev

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Taxation System Development Laboratory ( email )

Moscow
Russia

Antonina Levashenko (Contact Author)

Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Center of Competence and Analysis of OECD Standards ( email )

Moscow
Russia

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