Development of the position of offshore jurisdictions in the global economy

Trigub E. Yu.

Offshore jurisdictions are an integral part of the global economy in today's conditions. They have been functioning for several decades, and the attitude of stakeholders towards them has changed over the years. This is confirmed by the activation of the anti-offshore policy caused by the global economic crisis of 2008-2009. In this regard, the article analyzes the main changes in the policy of the worldwide community and individual countries in relation to offshores, as well as in the policy of low-tax jurisdictions.

Keywords:offshore jurisdictions, anti-offshore policy, automatic information exchange, preferential taxation, tax avoidance