THE FIGHT AGAINST OFFSHORE COMPANIES AS A TOOL FOR ECONOMIC SECURITY: MODERN ASPECTS OF THE INTERNATIONAL AND NATIONAL RULEMAKING AND LEGISLATION

Abstract

At present, national economic security issues are directly related to the integration of Russia into the world economy. On the one hand, it affects the behavior of economic entities, both residents and non-residents, in terms of the empowerment of international tax planning by placing its subsidiaries in countries with low tax burden on the assets and transactions. On the other hand, it affects the rule making and legislation of Russia as a sovereign state to defend its national interests and included in various international organizations.