В. Новицкий, канд. экон. наук, доц. Университет государственной фискальной службы Украины, Ирпень, Украина СОВРЕМЕННЫЕ ТЕНДЕНЦИИ РАЗВИТИЯ ОФФШОРНОГО СЕКТОРА МИРОВОЙ ЭКОНОМИКИ

Посвящено современным тенденциям развития оффшорного сектора мировой экономики, проанализирован рост экономического, политического и финансового давления на европейские оффшорные центры, рассмотрены особенности налоговой политики ЕС и США касательно вопросов оффшоризации и проанализировано влияние современных тенденций развития оффшорного сектора на Украину.

Ключевые слова: оффшорный сектор мировой экономики, международная налоговая политика, европейские оффшоры, Brexit, на­логовая война.

Поступила в редакцию 20.02.2017

DOI: https://doi.org/10.17721/1728-2667.2017/192-3/6

References

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