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A.N., N., N.V., M., & T. O., L. (2018). Analysis of the Dynamics of Offshore Procedures. KnE Social Sciences, 3(2), 38-45. https://doi.org/10.18502/kss.v3i2.1522

https://doi.org/10.18502/kss.v3i2.1522

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authors

  • Norkina A.N.

    Norkina A.N.

    National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), Kashirskoe shosse 31, Moscow, 115409
  • Morozov N.V.

    Morozov N.V.

    National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), Kashirskoe shosse 31, Moscow, 115409
  • Lukyanova T. O.

    Lukyanova T. O.

    National Research Nuclear University MEPhI (Moscow Engineering Physics Institute), Kashirskoe shosse 31, Moscow, 115409

Published Date

  • Feb 15, 2018

Analysis of the Dynamics of Offshore Procedures

KnE Social Sciences / III Network AML/CFT Institute International Scientific and Research Conference "FinTech and RegTech" / Pages 38-45

Abstract

Today offshore operations play a crucial role in building the economy of the country. During the lifetime of the offshore operations the offshore schemes, the geography of the jurisdictions themselves and legislation have changed. The relevance of this article is that it discusses both the positive and negative sides of offshore.

 

Keywords: Offshore, offshore jurisdictions, capital investment, tax resident.

References
[1] The tax code of Russian Federation from 31.07.1998 (ed. by 14.11.2017).


[2] Federal Act No. 115-FZ dated August ”on counteracting the legalization (laundering) of proceeds received by criminal way and terrorism financing” (ed. by 29.07.2017).


[3] Federal Law No. 395-1, dated 02.12.1990 ”on banks and banking activities” (ed. By 26.07.2017).


[4] Federal Law No. 269-FZ of 30.12.2006 «on simplified procedure for declaring the income of individuals.


[5] The order of the Ministry of Finance of the Russian Federation from 13.11.2007 N 108 n. (ed. by 02.10.2014) ”on approval of the list of States and territories providing preferential tax treatment and (or) assessment of non-disclosure and provision of information while conducting financial transactions (offshore zones) ”(registered with the Ministry of Justice of Russia 03.12.2007 N 10598).


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[10] ”Provided other crypto-currency bitcoin? Destroy myths about ”security” money ”Zonatex.ru-21.09.2017-[electronic resource]: access mode: http://zonatex.ru/2017/09/4275.


[11] ”Bitcoin can make offshore unnecessary”-26.06.2016-[electronic resource]: access mode: https://geektimes.ru/post/277736.


[12] Herian R. ”How Blockchain Could Make Trusts More Transparent”-13.04.2016- [Electronic resource]- Mode access: https://www.coindesk.com/ blockchain-trustsmore-transparent.