Deoffshorization in the Russian financial law

Andrianova Natalia

rapid development of legislative regulation of relations in the field of deoffshorization in Russia in the context of improvement of international anti-offshore regulation sets the task of theoretical analysis of deoffshorization. The article analyzes the legal relations in the field of deoffshorization and establishes that deoffshorization is an independent institution of the Russian financial law, in which the author identifies several sub-institutions.

Keywords:deoffshorization, offshore jurisdictions, financial law institute, international taxation, taxation of foreign assets, tax evasion.