文章基本信息

标题：OFFSHORIZATION AS MAIN PROBLEM OF HOLDING GROUPS TAXATION
本地全文：下载
作者：Y. Petlenko ; PhD in Economics ; Associate Professor 等
期刊名称：Bulletin of Taras Shevchenko National University of Kyiv. Economics.
印刷版ISSN：1728-2667
电子版ISSN：2079-908X
出版年度：2016
卷号：178
页码：4
语种：
出版社：TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV
摘要：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.