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Idrisova L.R. EU Policy Against Offshore

Published in journal "Financial Law and Management", 2015-4 in rubric "Tax law of foreign countries", pages 449-456.

Resume: The author proves that the global crisis, on the one hand, hit government revenues of the EU and, on the other hand, pushed the business to work towards minimization of tax, which increased critics of offshore zones. The author describes examples and motives of supporters and opponents of offshore zones. The measures of the EU to strengthen control over countries with offshore jurisdiction are provided. The author also predicts trends in the development of tax policy of the European Union as a result of undertaken measures and innovations. In her research Idrisova has used general scientific and private-scientific researh methods (analysis, synthesis, deduction, analogy, generalization, dialectical, formal-logical, formal and legal methods). The author concludes that along with the international pressure, there is a significant tightening of national policy conducted by anti-offshore countries. The author describes the two main objectives of such policy, the desire of member states to reduce the use of schemes to minimize taxation using offshore financial schemes; and expansion of international cooperation in obtaining financial information, including the real beneficiaries of offshore companies.

Keywords: jurisdiction, anti-offshore policies, offshore zone, taxes, tax policy, Euro Union, financial system, offshore business, offshore, offshore geopolitics.

DOI: 10.7256/2310-0508.2015.4.17054

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