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Attractiveness of Off shore Jurisdictions for Business in Current Realities

Author

Listed:
  • Ekaterina Yur’evna TRIGUB

    (Financial University under the Government of the Russian Federation, Moscow, Russia)

Abstract

The article aims to develop a classification of reasons for off shore jurisdictions used by companies. There are many causes of the popularity of off shore jurisdictions among legal entities, and they are individual for each actor. All legal reasons are designed to assist companies in conducting their business activities more efficiently. According to the author’s classification, all causes belong to one of three groups: general, internal, and additional. Major reasons are analyzed and distribution of motives for using off shore jurisdictions by Russian companies according to the proposed classification is carried out.

Suggested Citation

  • Ekaterina Yur’evna TRIGUB, 2023. "Attractiveness of Off shore Jurisdictions for Business in Current Realities," Russian Foreign Economic Journal, Russian Foreign Trade Academy Ministry of economic development of the Russian Federation, issue 1, pages 83-91, January.
    • Handle: RePEc:alq:rufejo:rfej_2023_01_83-91
    DOI: 10.24412/2072-8042-2023-1-83-91
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