A DE-OFFSHORE AS A TOOL OF TAX REGULATION OF FOREIGN ECONOMIC ACTIVITY
The article is devoted to the study of the world and Russian practice of using offshore companies in the field of instrumental tax optimization for organizations, the results of studies of various assessments of the impact of offshore companies on the world economy, including on government revenue. Considered the Russian legal framework aimed at de-offshore business; cited deoffshoriza-tion measures based on international practice.