GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION
The rapid growth of offshore economy in the recent decade is a sign of insufficiency of international measures aimed at fighting capital drain to offshore jurisdictions. It is quite necessary to find relevant contemporary approach to deoffshorization of the global economy. The article provides an ov...
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| Format: | Article |
| Language: | English |
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Saint Petersburg Electrotechnical University
2018-06-01
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| Series: | Дискурс |
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| Online Access: | https://discourse.elpub.ru/jour/article/view/184 |
| _version_ | 1797881710140981248 |
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| author | I. V. Tsvigun D. S. Kostyuchenko M. V. Chigir |
| author_facet | I. V. Tsvigun D. S. Kostyuchenko M. V. Chigir |
| author_sort | I. V. Tsvigun |
| collection | DOAJ |
| description | The rapid growth of offshore economy in the recent decade is a sign of insufficiency of international measures aimed at fighting capital drain to offshore jurisdictions. It is quite necessary to find relevant contemporary approach to deoffshorization of the global economy. The article provides an overview of the projects of global deoffshorization that are currently implemented (automatic tax information exchange, the global register of legal entities, OECD country-by-country reporting requirements), as well as the prospective projects (the global financial register, a unitary approach to TNC taxation). Positive and negative sides of each project together with their implementation prospects are estimated. |
| first_indexed | 2024-04-10T03:23:18Z |
| format | Article |
| id | doaj.art-887634b85e2b4f87a82366f39e333f15 |
| institution | Directory Open Access Journal |
| issn | 2412-8562 2658-7777 |
| language | English |
| last_indexed | 2024-04-10T03:23:18Z |
| publishDate | 2018-06-01 |
| publisher | Saint Petersburg Electrotechnical University |
| record_format | Article |
| series | Дискурс |
| spelling | doaj.art-887634b85e2b4f87a82366f39e333f152023-03-13T07:29:32ZengSaint Petersburg Electrotechnical UniversityДискурс2412-85622658-77772018-06-0143556310.32603/2412-8562-2018-4-3-55-63183GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATIONI. V. Tsvigun0D. S. Kostyuchenko1M. V. Chigir2Байкальский государственный университетБайкальский государственный университетСанкт-Петербургский государственный электротехнический Университет «ЛЭТИ» им. В. И. Ульянова (Ленина)The rapid growth of offshore economy in the recent decade is a sign of insufficiency of international measures aimed at fighting capital drain to offshore jurisdictions. It is quite necessary to find relevant contemporary approach to deoffshorization of the global economy. The article provides an overview of the projects of global deoffshorization that are currently implemented (automatic tax information exchange, the global register of legal entities, OECD country-by-country reporting requirements), as well as the prospective projects (the global financial register, a unitary approach to TNC taxation). Positive and negative sides of each project together with their implementation prospects are estimated.https://discourse.elpub.ru/jour/article/view/184деофшоризацияофшорная экономикаединый стандарт отчетностиавтоматический обмен налоговой информациейзакон о налогообложении иностранных счетовглобальный реестр юридических лицглобальный финансовый рееструнитарное налогообложение |
| spellingShingle | I. V. Tsvigun D. S. Kostyuchenko M. V. Chigir GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION Дискурс деофшоризация офшорная экономика единый стандарт отчетности автоматический обмен налоговой информацией закон о налогообложении иностранных счетов глобальный реестр юридических лиц глобальный финансовый реестр унитарное налогообложение |
| title | GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION |
| title_full | GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION |
| title_fullStr | GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION |
| title_full_unstemmed | GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION |
| title_short | GLOBAL DEOFFSHORIZATION: BASIC APPROACHES AND OBSTACLES TO THEIR IMPLEMENTATION |
| title_sort | global deoffshorization basic approaches and obstacles to their implementation |
| topic | деофшоризация офшорная экономика единый стандарт отчетности автоматический обмен налоговой информацией закон о налогообложении иностранных счетов глобальный реестр юридических лиц глобальный финансовый реестр унитарное налогообложение |
| url | https://discourse.elpub.ru/jour/article/view/184 |
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