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Offshore Companies in the International Movement of Capital

https://doi.org/10.24833/2071-8160-2013-1-28-125-130

Abstract

In this article the author makes a brief quantitative and feature analysis of the role of offshores in the world economy. He gives the definition for offshores and considers the possibility to estimate the real scale of offshore activity. The author also points out the positive and negative consequences of use of offshores by economic agents.

About the Author

K. G. Tatulov
Московский государственный институт международных отношений (университет) МИД России. Россия, 119454, Москва, пр. Вернадского, 76.
Russian Federation


References

1. McCann Hilton, Offshore finance, Cambridge University Press, 2006, xi.

2. James T. Henry The Price of offshore revisited – July 2012, tax justice network

3. Credit Suisse global wealth report 2011 – October 2011.

4. Credit Suisse global wealth report 2011 – October 2011.

5. Взялись за старое. Сергей Сумленный / журнал «Эксперт». №29 (812). 23 июля 2012.

6. James T. Henry The Price of offshore revisited – July 2012, tax justice network

7. Robert M. Morgenthau, These Islands Aren’t Just a Shelter From Taxes, The New York Times, May 5, 2012.

8. Хейфец Б.А. Офшорные юрисдикции в глобальной и национальной экономике. ЗАО «Издательство «Экономика», 2008. C. 136;

9. Отечественные записки. 2002. № 4-5.

10. Tax heavens and U.S. tax Compliance – Доклад сената США, Carl Levin, chairman Norm Coleman, July 17, 2008.


Review

For citations:


Tatulov K.G. Offshore Companies in the International Movement of Capital. MGIMO Review of International Relations. 2013;(1(28)):125-130. (In Russ.) https://doi.org/10.24833/2071-8160-2013-1-28-125-130

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ISSN 2071-8160 (Print)
ISSN 2541-9099 (Online)