Y. Petlenko, PhD in Economics, Associate Professor, A. Ivanov, economist Taras Shevchenko National University of Kyiv, Kyiv, Ukraine OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION

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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