OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
Journal: Bulletin of Taras Shevchenko National University of Kyiv. Economics (Vol.178, No. 1)Publication Date: 2016-01-01
Authors : Y. Petlenko; A. Ivanov;
Page : 25-29
Keywords : Offshore; holding company capital redistribution; tax optimization;
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.
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