GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION
https://doi.org/10.32603/2412-8562-2018-4-3-55-63
Abstract
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.
About the Authors
I. V. Tsvigun
Baikal State University
Russian Federation
Russian Federation
D. S. Kostyuchenko
Baikal State University
Russian Federation
Russian Federation
M. V. Chigir
Saint Petersburg Electrotechnical University «LETI»
Russian Federation
Russian Federation
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Review
For citations:
Tsvigun I.V., Kostyuchenko D.S., Chigir M.V. GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION. Discourse. 2018;4(3):55-63. (In Russ.) https://doi.org/10.32603/2412-8562-2018-4-3-55-63
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