Deoffshorization of the economy and current trends in countering aggressive international tax planning
https://doi.org/10.34020/1993-4386-2025-2-53-62
Abstract
The article is devoted to the practical aspects of deoffshorization of the economy as a way to counter aggressive tax planning in the international market. The classification of offshore jurisdictions and territories, as well as methods of tax evasion, is presented. The consequences of aggressive tax planning through the use of offshore are being investigated. The analysis is carried out and the classification of international tax anti-tax norms is presented. The latest trends in countering aggressive tax planning have been identified. The current state is analyzed and the prospects of the deoffshorization process in the Russian Federation are determined.
About the Author
R. A. Petukhova
Saint Petersburg State University of Economics
Russian Federation
Russian Federation
Rimma A. Petukhova – Candidate of Economic Sciences, Associate Professor, Associate Professor of Finance,
St. Petersburg.
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Review
For citations:
Petukhova R.A. Deoffshorization of the economy and current trends in countering aggressive international tax planning. Siberian Financial School. 2025;(2):53-62. (In Russ.) https://doi.org/10.34020/1993-4386-2025-2-53-62
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