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UDC 336.02
CAPITAL DRAIN TO OFFSHORE ZONES: PROBLEMS AND METHODS OF SOLVING
Teleshkan E.N.1, Trusova N.S.2
1South-West State University, the student of economic faculty
2South-West State University, lecturer of the Department of taxation
1South-West State University, the student of economic faculty
2South-West State University, lecturer of the Department of taxation
Abstract
The article deals with overseas practice of solving tax disclosure problems. As example we used Great Britain Experience of solving offshore capital drain problems. Special attention is applied to avoidance of double taxation and liechtenstein disclosure facility.
Keywords: double taxation, HMRC, offshores, tax disclosure
Category: 08.00.00 Economics
Article reference:
Teleshkan E.N., Trusova N.S. Capital drain to offshore zones: Problems and methods of solving // Student scientific researches. 2015. № 3 [Electronic journal]. URL: https://student.snauka.ru/en/2015/03/2435
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