Template-Type: ReDIF-Article 1.0
Author-Name:Georgiy Korolev
Author-Name-First: Georgiy                           
Author-Name-Last: Korolev
Author-Workplace-Name: Gaidar Institute for Economic Policy
Author-Name:Antonina Levashenko
Author-Name-First: Antonina                            
Author-Name-Last: Levashenko
Author-Workplace-Name: Gaidar Institute for Economic Policy
Title:  MODERN TRENDS IN MINIMISATION OF OFFSHORE JURISDICTION: OECD, G20 AND RUSSIA
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.
Classification-JEL:   M14, F0
Keywords:  OECD, International Responsibility
Journal: Russian Economic Developments
Year: 2014 
Issue: 1
Month: January
Pages: 46-48
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/264Levashenko.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:264