At this article, we have analyzed and systematized the conditions of holdings’ activity to reduce the taxation level in countries and on the territory of special, so-called offshore, jurisdiction. In addition, we have made a suggestionhow to regulatean offshore capital flows inorder to prevent from tax frauds.

Key words. Offshore; holding company capital redistribution; tax optimization.

Date of submission 10.12.2015

DOI: http://dx.doi.org/10.17721/1728-2667.2016/178-1/4

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