Accounting - analytical support of offshore areas

Abstract

The article deals with the concept of "international tax planning" and defined the main goal of optimizing trade, intellectual and financial flows, the emergence and development of offshore. The analysis of recent research and publications. Provides the definition of "offshore" referred to in various sources and under the laws of various countries in which they operate offshore, offshore company, offshore center, offshore business. Characteristic features of offshore zones, which are crucial for businesses, entrepreneurs and individuals. Graphically shows the classification criteria offshore areas that affect the organization of accounting, and their characteristics, and are examples of countries that belong to each classification features. These  types of offshore companies and countries in which they operate. Sign Ukrainian business offshore. Offshore schemes that use Ukrainian banks and financial companies. Factors that stimulate the development of offshore business in Ukraine. The specified list of countries that are offshore, which is set by the Cabinet of Ministers of Ukraine. The proposals for the improvement of tax legislation.