The current stage of development of the institutional structure of the world and national economies is characterized by a permanent strengthening of integration tendencies, the essence of which is in the desire of business entities to establish long-lasting relations in all spheres of activity. One of the results of such integration processes is the enhancement of the role and scope of activities of integrated corporate structures. Therefore, the purpose of the article is to explore the conceptual foundations of corporate integrated structures formation. Achieving this goal is based on methods of analysis and synthesis, induction and deduction. The article examines the essence of integrated corporate structures, the prerequisites for their emergence, as well as the key motives for enterprise integration. The necessity to make decisions regarding the formation of integrated corporate structures on system-synergistic basis, aimed at improving management systems as well as improving information systems in the management sphere, has been determined. The main features of integrated corporate structures have been identified. Systematization of forms of corporate integration within horizontal and vertical types has been considered. Taking into account the participation in the corporate structures enterprises of different fields of activity, in order to successfully manage them, it is necessary to identify the features of formation of corporate structures depending on the characteristics of economic activity and ensure a permanent flow of information from subsidiaries to the central company or from subsidiaries to the main enterprise considering regulatory and legislative regulation. The results of the study allow to deepen the understanding of the theoretical aspects of the formation of integrated forms of enterprise and can be used in substantiating the directions of enterprise consolidation in the conditions of foreign trade liberalization and strengthening of competition in the world market of goods and services. Key words: integration, synergism, integrated corporate structure, competition, international competitiveness.

The development of international financial mobility has led to the creation of a competitive interstate capital market and, as a consequence, the formation of a global market for offshore services. It is obvious, that offshore centers, their role, prospects and consequences in the context of international economic processes are among the most complex and controversial in the world economy. The purpose of the article is to study the features of the functioning of integrated corporate structures in offshore centers. The main criteria of offshore classification are analyzed in the article: by the conditions created for business; by prestige; by international legal status. The results of the ranking of offshore jurisdictions in 2020 conducted by the non-governmental organization Tax Justice Network according to the level of financial secrecy are presented. The impact of offshore on the world economy is assessed according to the Corporate Tax Haven Index. International legal regulation of offshore business is carried out by the Organization for Economic Cooperation and Development (OECD) and the Financial Action Task Force (FATF). The main provisions of the global project of combating tax evasion and offshore withdrawal (BEPS plan – Base Erosion and Profit Shifting) are described. The key requirements for the registration of an offshore company in the form of registration of a ready-made company or registration of a new company are defined. Features of management of integrated corporate systems in the conditions of offshorization of economy are analyzed. Regulatory and legal innovations in terms of ensuring the transparency of cross-border agreements and combating aggressive tax planning have been identified. Prospects for further offshoring of business activities are substantiated. Offshore business is constantly changing and becoming more complex, adapting to new requirements and conditions due to changes in the legal framework and, as a result, the schemes of using offshore zones are becoming increasingly complicated. Alternatives to offshore companies, in particular limited liability companies with subsistence are identified.