discourseДискурсDiscourse2412-85622658-7777СПбГЭТУ «ЛЭТИ»10.32603/2412-8562-2018-4-3-55-63discourse-184Research ArticleЭКОНОМИКА И УПРАВЛЕНИЕ НАРОДНЫМ ХОЗЯЙСТВОМГЛОБАЛЬНАЯ ДЕОФШОРИЗАЦИЯ: ОСНОВНЫЕ ПОДХОДЫ И ПРЕПЯТСТВИЯ НА ПУТИ ИХ РЕАЛИЗАЦИИGLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATIONЦвигунИ. В.TsvigunI. V.ZvegunIV@bgu.ruКостюченкоД. С.KostyuchenkoD. S.dkostyuchenko@live.ruЧигирьМ. В.ChigirM. V.mvchigir@yandex.ruБайкальский государственный университетРоссияBaikal State UniversityRussian FederationСанкт-Петербургский государственный электротехнический Университет «ЛЭТИ» им. В. И. Ульянова (Ленина)РоссияSaint Petersburg Electrotechnical University «LETI»Russian Federation201828062018435563Copyright © Цвигун И.В., Костюченко Д.С., Чигирь М.В., 20182018Цвигун И.В., Костюченко Д.С., Чигирь М.В.Tsvigun I.V., Kostyuchenko D.S., Chigir M.V.This work is licensed under a Creative Commons Attribution 4.0 License.https://discourse.elpub.ru/jour/article/view/184

Стремительный рост офшорной экономики в последнее десятилетие свидетельствует о недостаточности предпринимаемых международным сообществом мер в борьбе с оттоком капиталов в офшорные юрисдикции. Необходим поиск современных подходов к деофшоризации глобальной экономики. В статье приводится обзор основных проектов по глобальной деофшоризации, реализуемых в настоящее время (автоматический обмен налоговой информацией, глобальный реестр юридических лиц, новые требования ОЭСР по налоговой отчетности транснациональных компаний), а также перспективных проектов (глобальный финансовый реестр, унитарный подход к налогообложению ТНК). По каждому из проектов оцениваются положительные и отрицательные стороны предлагаемых вариантов решений, перспективы их внедрения.

The rapid growth of offshore economy in the recent decade is a sign of insufficiency of international measures aimed at fighting capital drain to offshore jurisdictions. It is quite necessary to find relevant contemporary approach to deoffshorization of the global economy. The article provides an overview of the projects of global deoffshorization that are currently implemented (automatic tax information exchange, the global register of legal entities, OECD country-by-country reporting requirements), as well as the prospective projects (the global financial register, a unitary approach to TNC taxation). Positive and negative sides of each project together with their implementation prospects are estimated.

Деофшоризацияофшорная экономикаЕдиный стандарт отчетностиавтоматический обмен налоговой информациейзакон о налогообложении иностранных счетовглобальный реестр юридических лицглобальный финансовый рееструнитарное налогообложениеDeoffshorizationoffshore economythe Common Reporting Standardthe Automatic Exchange of Informationthe Foreign Account Tax Compliance Actglobal register of legal entitiesglobal financial registerunitary taxationReferencesZucman G. The Hidden Wealth of Nations: The Scourge of Tax Havens. Chicago: The University of Chicago Press, 2015.Zucman G. The Hidden Wealth of Nations: The Scourge of Tax Havens. Chicago: The University of Chicago Press, 2015.Standard for Automatic Exchange of Financial Account Information in Tax Matters, OECD Publishing, Paris. URL: http://dx.doi.org/10.1787/9789264216525-en (дата обращения: 28.02.2017).Standard for Automatic Exchange of Financial Account Information in Tax Matters, OECD Publishing, Paris. URL: http://dx.doi.org/10.1787/9789264216525-en (дата обращения: 28.02.2017).Automatic Exchange Portal. URL: http://www.oecd.org/tax/automatic-exchange/crs-implementation -and-assistance/crs-by-jurisdiction/#d.en.345489 (дата обращения: 06.03.2017).Automatic Exchange Portal. URL: http://www.oecd.org/tax/automatic-exchange/crs-implementation -and-assistance/crs-by-jurisdiction/#d.en.345489 (дата обращения: 06.03.2017).Knobel A. Findings of the 2nd TJN Survey on Automatic Exchange of Information (AEOI) // Tax Justice Network, 2017. URL: https://www.taxjustice.net/wp-content/uploads/2013/04/ Knobel2017_AEOI-Survey-Report.pdf (дата обращения: 04.03.2017).Knobel A. Findings of the 2nd TJN Survey on Automatic Exchange of Information (AEOI) // Tax Justice Network, 2017. URL: https://www.taxjustice.net/wp-content/uploads/2013/04/ Knobel2017_AEOI-Survey-Report.pdf (дата обращения: 04.03.2017).The OECD information exchange ‘dating game’. URL: http://www.taxjustice.net/2016/10/25/oecd-information-exchange-dating-game/ (дата обращения: 17.02.2017).The OECD information exchange ‘dating game’. URL: http://www.taxjustice.net/2016/10/25/oecd-information-exchange-dating-game/ (дата обращения: 17.02.2017).Knobel A., Meinzer M. Deliveringa level playing field for offshore bank accounts. What the new OECD / Global Forum peer reviews on Automatic Exchange of Information // Tax Justice Network, 2017.Knobel A., Meinzer M. Deliveringa level playing field for offshore bank accounts. What the new OECD / Global Forum peer reviews on Automatic Exchange of Information // Tax Justice Network, 2017.Information exchange needs to go beyond tax. URL: http://www.taxjustice.net/2017/01/20/ information-exchange-needs-go-beyond-tax/ (дата обращения: 01.03.2017).Information exchange needs to go beyond tax. URL: http://www.taxjustice.net/2017/01/20/ information-exchange-needs-go-beyond-tax/ (дата обращения: 01.03.2017).The biggest loophole of all // The Economist. URL: http://www.economist.com/news/ international/21693219-having-launched-and-led-battle-against-offshore-tax-evasion-america-now-part (дата обращения: 05.03.2017).The biggest loophole of all // The Economist. URL: http://www.economist.com/news/ international/21693219-having-launched-and-led-battle-against-offshore-tax-evasion-america-now-part (дата обращения: 05.03.2017).The Panama Papers: A torrential leak // The Economist. URL: http://www.economist.com/news/ international/21696497-huge-trove-documents-has-revealed-secrets-offshore-business-presaging-tougher (дата обращения: 19.03.2017).The Panama Papers: A torrential leak // The Economist. URL: http://www.economist.com/news/ international/21696497-huge-trove-documents-has-revealed-secrets-offshore-business-presaging-tougher (дата обращения: 19.03.2017).Obermayer B., Obermaier F. The Panama Papers: Breaking the Story of How the Rich and Powerful Hide Their Money. Oneworld Publications, 2016.Obermayer B., Obermaier F. The Panama Papers: Breaking the Story of How the Rich and Powerful Hide Their Money. Oneworld Publications, 2016.Greenhalgh H. UK company register criticised as costly and bureaucratic. URL: https://www.ft.com/content/9561cc74-fb2b-11e5-b3f6-11d5706b613b (дата обращения: 22.02.2017).Greenhalgh H. UK company register criticised as costly and bureaucratic. URL: https://www.ft.com/content/9561cc74-fb2b-11e5-b3f6-11d5706b613b (дата обращения: 22.02.2017).A great day for tax justice: coming closer to ending anonymous ownership. URL: http://www.taxjustice.net/2017/02/28/great-day-tax-justice-coming-closer-ending-anonymous-ownership/ (дата обращения: 15.03.2017).A great day for tax justice: coming closer to ending anonymous ownership. URL: http://www.taxjustice.net/2017/02/28/great-day-tax-justice-coming-closer-ending-anonymous-ownership/ (дата обращения: 15.03.2017).The Legal Entity Identifier Regulatory Oversight Committee - LEI ROC. URL: http://www.leiroc.org (дата обращения: 11.03.2017).The Legal Entity Identifier Regulatory Oversight Committee - LEI ROC. URL: http://www.leiroc.org (дата обращения: 11.03.2017).Tax Justice Focus: Country-by-country reporting // The Newsletter of the Tax Justice Network. 2014. Vol. 9, No 1.Tax Justice Focus: Country-by-country reporting // The Newsletter of the Tax Justice Network. 2014. Vol. 9, No 1.OECD (2015), Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report, OECD Publishing, Paris. URL: http://dx.doi.org/10.1787/9789264241480-en (дата обращения: 26.02.2017).OECD (2015), Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report, OECD Publishing, Paris. URL: http://dx.doi.org/10.1787/9789264241480-en (дата обращения: 26.02.2017).Press release: Tax Justice Network responds to European Commission proposals for public country-by-country reporting. URL: http://www.taxjustice.net/2016/04/12/press-release-tax-justice-network-responds-to-european-commission-proposals-for-public-country-by-country-reporting/ (дата обращения: 13.03.2017).Press release: Tax Justice Network responds to European Commission proposals for public country-by-country reporting. URL: http://www.taxjustice.net/2016/04/12/press-release-tax-justice-network-responds-to-european-commission-proposals-for-public-country-by-country-reporting/ (дата обращения: 13.03.2017).Taxing corporations. URL: http://www.taxjustice.net/topics/corporate-tax/taxing-corporations/ (дата обращения: 19.03.2017).Taxing corporations. URL: http://www.taxjustice.net/topics/corporate-tax/taxing-corporations/ (дата обращения: 19.03.2017).Picciotto S. Taxing Multinational Enterprises as Unitary Firms / Picciotto S. Institute of Development Studies, 2016. Working Paper 53.Picciotto S. Taxing Multinational Enterprises as Unitary Firms / Picciotto S. Institute of Development Studies, 2016. Working Paper 53.Мозгин Д. Euroclear и clearstream: 35 лет конкуренции и сотрудничества // Информационно-аналитическое издание «Депозитариум». 2005. № 4 (26). С. 5-8. URL: http://www.mirkin.ru/_docs/ depositarium/2005/04.pdf (дата обращения: 23.03.2017).Мозгин Д. Euroclear и clearstream: 35 лет конкуренции и сотрудничества // Информационно-аналитическое издание «Депозитариум». 2005. № 4 (26). С. 5-8. URL: http://www.mirkin.ru/_docs/ depositarium/2005/04.pdf (дата обращения: 23.03.2017).Wells B., Lowell C. Income Tax Treaty in the 21st Century: Residence vs. Source. // Columbia Journal of Tax Law. 2014. Vol. 5, No. 1.Wells B., Lowell C. Income Tax Treaty in the 21st Century: Residence vs. Source. // Columbia Journal of Tax Law. 2014. Vol. 5, No. 1.Kwon N. A. Very Complicated Game of Hide and Seek: Will Automatic Exchange of Information Become a Game Changer in International Tax Evasion // Otago Yearbook of Legal Research 2016.Kwon N. A. Very Complicated Game of Hide and Seek: Will Automatic Exchange of Information Become a Game Changer in International Tax Evasion // Otago Yearbook of Legal Research 2016.Palan R. The Offshore World: Sovereign Markets, Virtual Places and Nomad Millionaires. Cornell University Press, 2003.Palan R. The Offshore World: Sovereign Markets, Virtual Places and Nomad Millionaires. Cornell University Press, 2003.

The authors declare that there are no conflicts of interest present.