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Управление экономическими системами: электроннный научный журнал
Article . 2011
Data sources: CyberLeninka - Russian open access scientific library
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Направления и механизмы функционирования офшорных зон как метода международного налогового планирования

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Негосударственное образовательное учреждение высшего профессионального образования Кисловодский институт экономики и праваJournal:Управление экономическими системами: электроннный научный журнал (eissn: 1999-4516, Copyright policy )

Направления и механизмы функционирования офшорных зон как метода международного налогового планирования

Abstract

В статье раскрывается сущность офшоров как инструмента международного налогового планирования и направления их законного применения, среди которых активное использование офшорных компаний в международной торговой, финансовой, страховой и инвестиционной деятельности. Указываются преимущества офшоров, позволяющие при их правомерном применении в качестве инструмента международного налогового планирования повысить конкурентоспособность отечественных компаний.

Keywords

МЕЖДУНАРОДНОЕ НАЛОГОВОЕ ПЛАНИРОВАНИЕ, НАЛОГОВЫЕ ЛЬГОТЫ, БЛАГОПРИЯТНЫЙ НАЛОГОВЫЙ РЕЖИМ, ПРИВЛЕЧЕНИЕ ИНВЕСТИЦИЙ, МЕЖДУНАРОДНАЯ ТОРГОВЛЯ, ОФШОР, ОФШОРНАЯ КОМПАНИЯ, ОФШОРНАЯ СХЕМА, МЕЖДУНАРОДНЫЙ ОФШОРНЫЙ БИЗНЕС

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold