Control in the Structure of Business Deofshorization Mechanism

Abstract

The national model of legalization of offshore business operations requires active actions of the state and close cooperation with international regulators to create a common legislative framework and harmonize the tax system, use the international experience of deoffshoring the economy to improve the investment climate and reduce the process of national capital outflow to offshore jurisdictions. Controlling acts as an effective tool for assessment, monitoring, forecasting and regulation of any processes in the field of offshore business activities, as well as it is an actual mechanism for business de-offshorization. The main goal of the article is both to research the existing toolset of controlling measures in the field of deoffshoring of business activities, and to evaluate the international experience and effectiveness of its application and modern conditions of development and transformation of the global business environment. The authors summarized the modern practice of applying controlling deoffshoring measures, identified the main directions of building a compiler regulatory policy, singled out several effective mechanisms of business de-offshoring. The positive experience of using certain tools by the regulatory institutions of the USA, EU countries, Hong Kong, and other countries, as well as the practice of implementing the ATAD, BEPS, FATF, FSB programs is currently useful material for building a national model of anti-offshore regulation.