Offshorization as Main Problem of Holding Groups Taxation

Abstract

At this article, we have analyzed and systematized the conditions of holdings' activity to reduce the taxation level in countries and on the territory of special, so-called offshore, jurisdiction. In addition, we have made a suggestionhow to regulatean offshore capital flows inorder to prevent from tax frauds.

Authors and Affiliations

Yulia Petlenko, Arthur Ivanov

Keywords

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  • EP ID EP240132
  • DOI 10.17721/1728-2667.2016/178-1/4
  • Views 76
  • Downloads 0

How To Cite

Yulia Petlenko, Arthur Ivanov (2016). Offshorization as Main Problem of Holding Groups Taxation. Вісник Київського національного університету імені Тараса Шевченка. Економіка., 1(178), 25-29. https://www.europub.co.uk/articles/-A-240132