OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION

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...

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Main Authors: Y. Petlenko, A. Ivanov
Format: Article
Language:deu
Published: Taras Shevchenko National University of Kyiv 2016-01-01
Series:Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
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Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7556
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author Y. Petlenko
A. Ivanov
author_facet Y. Petlenko
A. Ivanov
author_sort Y. Petlenko
collection DOAJ
description 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.
format Article
id doaj-art-b2b374dcd21f45e29608c4a202d17a84
institution OA Journals
issn 1728-2667
2079-908X
language deu
publishDate 2016-01-01
publisher Taras Shevchenko National University of Kyiv
record_format Article
series Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
spelling doaj-art-b2b374dcd21f45e29608c4a202d17a842025-08-20T02:23:24ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X2016-01-011178252910.17721/1728-2667.2016/178-1/4OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATIONY. Petlenko0A. Ivanov1Taras Shevchenko National University of Kyiv, Kyiv, UkraineTaras Shevchenko National University of Kyiv, Kyiv, UkraineAt 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.http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7556Offshoreholding company capital redistributiontax optimization
spellingShingle Y. Petlenko
A. Ivanov
OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка
Offshore
holding company capital redistribution
tax optimization
title OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
title_full OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
title_fullStr OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
title_full_unstemmed OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
title_short OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
title_sort offshorization as main problem of holding groups taxation
topic Offshore
holding company capital redistribution
tax optimization
url http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=7556
work_keys_str_mv AT ypetlenko offshorizationasmainproblemofholdinggroupstaxation
AT aivanov offshorizationasmainproblemofholdinggroupstaxation