Abstract

The purpose of the article is identification of the international tax planning methodology and methods of deoffshorization of the modern Russian economy in order to determine the direction of their improvement, taking into account the need to ensure the economic security of Russia. The article defines the tax planning objectives, content and technology. The article defines a place of the tax planning in the system of tax management. There is a definition of concept and content of the international tax planning as the tax planning method. We have analyzed the different techniques of the international tax planning, most commonly used by the Russian organizations, including the method of offshore. Using the analysis of current statistical data, we have assessed the impact of the international tax planning with the use of low-tax jurisdictions on the economies of capital donor country. There is an estimation of the Russian economy offshorization extent and effects in terms of the economic security. We have analyzed and characterized the tax methods of the Russian economy deoffshorization. The article provides specific recommendations on improving the new Russian methods of the offshore tax regulation and correction of the international tax planning methods under the new conditions - with respect to the improvement of the Russian CFC rules, the new rules on legal entity residence, and the beneficial owner.

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