ANALYSIS OF THE EFFECTIVENESS OF METHODS TO COMBAT THE USE OF TAX SCHEMES USING OFFSHORE COMPANIES

Nezamaikin Valery Nikolaevich, Bychkov Ilya Sergeevich

This article analyzes offshore tax optimization mechanisms and modern approaches to their regulation. It examines the key characteristics of offshore jurisdictions, the main tax liability minimization schemes, and international initiatives to combat tax evasion, including the BEPS Plan and the automatic exchange of information system. Particular attention is paid to Russian deoffshorization practices: the introduction of controlled foreign companies (CFCs), the development of transfer pricing rules, and tax monitoring. The article concludes that while existing measures improve the transparency of financial transactions, their effectiveness is limited by taxpayers' ability to adapt their schemes to new requirements, high monitoring costs, and the continued attractiveness of certain low-tax territories.

Keywords:offshore jurisdictions, tax optimization, deoffshorization, CFCs, transfer pricing, BEPS Plan, automatic exchange of information, tax administration, tax evasion.