NEW

Publisher: International Relations Publisher
Year of issue: 2026
Series: International law
ISBN: 978-5-7133-1822-2
Cover type: твердый переплет 145 х 215 мм
Number of pages: 360 с.
Product Code: 1248
Availability: In Stock

УДК 347.73:339.727.24 ББК 67.404.114+65.262.112

Offshore companies and trusts. Anti-offshore regulation and deoffshorization

Канашевский В.А. ( Kanashevsky V. )

This monograph researches the legal regime for offshore companies and trusts. The author analyzes the concept and signs of offshore companies and trusts, their legal nature and the main ways they are used in. He characterizes the main offshore and trust jurisdictions, beneficial ownership, taxation and offshore anti-avoidance regulation on an international and national level. Particular attention is paid to analyzing the influence of unilateral coercive measures (sanctions) made by unfriendly countries on offshore businesses of Russian individuals, and also evaluating the response measures (contra-sanctions) taken by the Russian state against unfriendly countries and foreign individuals from those countries (Decrees of the President of the RF № 79, 81, 96, 126, 61 and others). The author also investigates issues connected to the policy of deoffshorization both in Russia and abroad, including measures on exchanging financial information, re-domiciliation of companies, demanding economic presence and creating registers of beneficial ownership.

An extended commentary on Russian and international law complements the examples of Russian and foreign law practice with the participation of offshore companies and trusts. The book contains practical material and recommendations on regulating the activities of offshore companies and trusts, including the specifics of collusion law and taxation.

Recommended to students, postgraduates, tutors in law schools and faculties, specialist practitioners, government officials, legislators.

Download snippet

Electronic book