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Administrative and municipal law
Reference:
Pavlov, P. V. (2012). Concept of Development of Offshore Areas Law. Administrative and municipal law, 9, 53–62. https://en.nbpublish.com/library_read_article.php?id=61398
Pavlov, P. V. Concept of Development of Offshore Areas LawAbstract: The author of the article provides definition of the offshore area and describes the modern mechanism of state (administrative law) regulation of their activity. The author also analyzes causes of offshore formation and their modern territorial and functional dislocation. The article studies the causes of underdeveloopment of offshore business in Russia and suggest a legal solution of the problem of improvement of offshore area activity in the territory of our country. Keywords: offshore area, tax privileges, transfer price formation, commercial and banking secrecy, conception of offshore areas law, administrative law regulation, investors, residents, tax heaven.
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