ON THE ISSUE OF THE OFFSHORE AREAS

Research issue raised in this paper is the most pressing at the moment because of international campaign to prevent money-laundering and tax evasion. From the solution to the problems that will be discussed here may depend the degree of how strong the whole state (country) may become. At the moment...

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Autor principal:	E. B. Aliyev
Formato:	article
Lenguaje:	EN RU
Publicado:	MGIMO University Press 2013
Materias:	capital europe the eu the offshore mechanism tax haven investment the fatf oecd fraud directive resistance International relations JZ2-6530
Acceso en línea:	https://doaj.org/article/ad148f16b5be4c0680ef1533cc061bf6
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spelling	oai:doaj.org-article:ad148f16b5be4c0680ef1533cc061bf62021-11-23T14:50:55ZON THE ISSUE OF THE OFFSHORE AREAS2071-81602541-909910.24833/2071-8160-2013-6-33-183-189https://doaj.org/article/ad148f16b5be4c0680ef1533cc061bf62013-12-01T00:00:00Zhttps://www.vestnik.mgimo.ru/jour/article/view/1164https://doaj.org/toc/2071-8160https://doaj.org/toc/2541-9099Research issue raised in this paper is the most pressing at the moment because of international campaign to prevent money-laundering and tax evasion. From the solution to the problems that will be discussed here may depend the degree of how strong the whole state (country) may become. At the moment there is a legal knowledge gap on this matter caused by the lack of basic scientific research. In the first part of the paper the focus will be made on the definition of the "offshore mechanism" concept which will help to stay objective in further judgments on the phenomenon. Moreover, the author will carefully analyze what reasons push many companies and individuals to use this financial mechanism. In the second part of the paper the author will discuss about the fundamental problems in application of the services from offshore financial centers. Particularly, the author will describe the main application fields of this mechanism and the methods for the tax planning. In addition to that the author will investigate the application of European VAT system, and the ways it can be associated with the application of offshore mechanism under European Union. A special attention will be given to analyzing abuses associated with the usage of the European VAT system. Since only by knowing all these problems in details it will be possible to prevent such mistakes in future.E. B. AliyevMGIMO University Pressarticlecapitaleuropethe euthe offshore mechanismtax haveninvestmentthe fatfoecdfrauddirectiveresistanceInternational relationsJZ2-6530ENRUVestnik MGIMO-Universiteta, Vol 0, Iss 6(33), Pp 183-189 (2013)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	capital europe the eu the offshore mechanism tax haven investment the fatf oecd fraud directive resistance International relations JZ2-6530
spellingShingle	capital europe the eu the offshore mechanism tax haven investment the fatf oecd fraud directive resistance International relations JZ2-6530 E. B. Aliyev ON THE ISSUE OF THE OFFSHORE AREAS
description	Research issue raised in this paper is the most pressing at the moment because of international campaign to prevent money-laundering and tax evasion. From the solution to the problems that will be discussed here may depend the degree of how strong the whole state (country) may become. At the moment there is a legal knowledge gap on this matter caused by the lack of basic scientific research. In the first part of the paper the focus will be made on the definition of the "offshore mechanism" concept which will help to stay objective in further judgments on the phenomenon. Moreover, the author will carefully analyze what reasons push many companies and individuals to use this financial mechanism. In the second part of the paper the author will discuss about the fundamental problems in application of the services from offshore financial centers. Particularly, the author will describe the main application fields of this mechanism and the methods for the tax planning. In addition to that the author will investigate the application of European VAT system, and the ways it can be associated with the application of offshore mechanism under European Union. A special attention will be given to analyzing abuses associated with the usage of the European VAT system. Since only by knowing all these problems in details it will be possible to prevent such mistakes in future.
format	article
author	E. B. Aliyev
author_facet	E. B. Aliyev
author_sort	E. B. Aliyev
title	ON THE ISSUE OF THE OFFSHORE AREAS
title_short	ON THE ISSUE OF THE OFFSHORE AREAS
title_full	ON THE ISSUE OF THE OFFSHORE AREAS
title_fullStr	ON THE ISSUE OF THE OFFSHORE AREAS
title_full_unstemmed	ON THE ISSUE OF THE OFFSHORE AREAS
title_sort	on the issue of the offshore areas
publisher	MGIMO University Press
publishDate	2013
url	https://doaj.org/article/ad148f16b5be4c0680ef1533cc061bf6
work_keys_str_mv	AT ebaliyev ontheissueoftheoffshoreareas
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ON THE ISSUE OF THE OFFSHORE AREAS

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