В. Новицький, канд. екон. наук, доц. Університет державної фіскальної служби України, Ірпінь, Україна СУЧАСНІ ТЕНДЕНЦІЇ РОЗВИТКУ ОФШОРНОГО СЕКТОРА СВІТОВОЇ ЕКОНОМІКИ

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Проведено моніторинг сучасних тенденцій розвитку офшорного сектора світової економіки, здійснено аналіз зро­стання тиску на європейські офшорні центри, розглянуто особливості податкової політики ЄС та США в питаннях офшорів та зроблено аналіз впливу сучасних тенденцій розвитку офшорного сектора економіки на Україну.

Ключові слова: офшорний сектор світової економіки, міжнародна податкова політика, європейські офшори, Brexit, податкова війна.

Надійшла до редколегії 20.02.2017

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

References

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