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Journal of Foreign Legislation and Comparative Law
Reference:

Yanchurkin O.V. The Notion of Offshore Zones, Their Origin and Development.

Abstract: The article reveals the acute issues of the development and understanding of the existing forms of using the opportunities of the offshore zones for legalization of criminal incomes. The author analyzes the reasons of the appearance and development of offshore zones and gives his own definition of the notion of «offshore zone».


Keywords:

offshore zone, state, banking operations, services, legalization, incomes, taxes, financial capital


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