I.M. Kobushko, I.V. Govorun, S.O. Panchenko
Offshore areas as a means to increase investment potential
(original language – Ukrainian)

The article analyzes the activities of Ukrainian and foreign companies in offshore areas. The main advantages and disadvantages of using offshore zones, both by businesses and the state. The ways of influence on offshore schemes: restriction on their use to create an offshore centre in its own territory.

Key words: offshore zone, international tax planning, double taxation, foreign investment, investment potential, capital, offshore centre.

Placed in №1, 2011.

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