Features of Offshore Operations in the Field of Offshoring of Financial Flows in the Country in the Context of Economic Security
( Pp. 182-188)

The purpose of this article is to conduct a study of the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security. The theoretical significance of this article is the analysis and systematization of scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering the offshoring of financial flows from the country by law enforcement agencies in the context of economic security. The practical significance of the presented research is that the main reasons and conditions for the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security have been established, as a tool for international tax planning in the field of countering offshoring of financial flows in Russia by law enforcement agencies, providing such an opportunity, and can be used in a variety of fields of activity. The conclusions obtained in the course of the study are as follows: scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering offshoring of financial flows from the country by law enforcement agencies in the context of economic security is systematized, the features of its development in modern conditions are revealed.

Gaponenko V. F. Features of Offshore Operations in the Field of Offshoring of Financial Flows in the Country in the Context of Economic Security // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 1. P. 182-188. (in Russ.) EDN: GCHHMY

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Offshore operation, offshoring of financial flows, economic security, international tax planning, national security..