Gayfeeva N.V. Counteracting the negligent use of offshores on international level

Abstract: This article is dedicated to the research of the work of a number of international organizations pertaining to creation of legal mechanisms for counteracting negligent use of offshore companies (tax evasion, money laundering), as well as analysis of the standards and recommendations of said international organizations on anti-offshore legislation on the national level. This issue is relevant within the framework of the program of deoffshorization of Russian economy, thus it is worth turning to the international experience in this sphere, and determine the key trends and directions of the fight against offshorization. The analysis of the proposed recommendations, devised standards and norms, allows us to determine the most efficient anti-offshore measures on four main vectors: detection of offshore zones; identification of the end-beneficiaries; development of mechanisms for exchange of information between countries; mechanisms specifically aimed at fighting against tax evasion.

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