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«Theoretical and Applied Economics»
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ARTICLES of rubric«External and internal loops of management»
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Reference:
Pavlov P.V.. Special administrative law regime for tax haven territories: process and direction of improvement // Theoretical and Applied Economics.  2012. № 1.  P. 6-130. DOI: 10.7256/2306-4595.2012.1.424 URL: https://en.nbpublish.com/library_read_article.php?id=424
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Abstract: This article explains the concept of tax havens and examines the modern mechanism of their legal regulation. The author analyzes the reasons of tax heaven emergence, as well as their functional designation and geographical location. He also examines the special tax haven legal regime of incentives for investors and the reasons for the current poor state of tax heaven-related business in Russia, offering ways to improve tax heaven areas in Russia.
Keywords: tax haven, legal regime, tax incentive, transfer pricing, legal residents, trade secrets, bank secrecy, tax heaven jurisdiction, calculation of profit, tax heaven geography
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