Offshore zones as an institution of tax law (2016)

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Chapter 1. The institutions of tax law 6
1.1. The concept of the institution of tax law 6
1.2. General and special tax regimes in the system of tax law institutions 9
Chapter 2. Offshore zones in the system of tax law institutions 20
2.1. The concept of offshore zones 20
2.2. The role and importance of offshore zones 22
2.3. Legal regulation of offshore zones 27


I. Regulatory and other official documents

1. The Constitution of the Russian Federation of December 12, 1993 (as amended on July 21, 2014 No. 11-FKZ) // Rossiyskaya gazeta. 2009. No. (7) 4831. 21 Jan.
2. Tax Code of the Russian Federation (Part One) of July 31, 1998 No. 146-FZ (as amended on February 15, 2016 No. 32-FZ) // Collected Legislation of the Russian Federation. 1998. № 31. Art. 3824.
3. Tax Code of the Russian Federation (Part Two) dated August 5, 2000 No. 117-FZ (as amended on February 15, 2016 No. 32-FZ) // Collected Legislation of the Russian Federation. 2000. № 32. Art. 3340.
4. Federal Law of the Russian Federation of May 28, 2001 No. 62-ФЗ “On ratification of the Convention on laundering, detection, seizure and confiscation of proceeds from criminal activity” // Collected legislation of the Russian Federation. 2001. No. 23. Art. 2280.
5. Federal Law of the Russian Federation of August 7, 2001 No. 115-FZ “On Counteracting Legalization (Laundering) of Proceeds from Crime and Financing of Terrorism” (as amended on December 30, 2015 No. 424-ФЗ) // Collected Legislation Russian Federation. 2001. No. 33 (Part I). Art. 3418.
6. Bank of Russia Ordinance No. 500-U, dated February 12, 1999, “On Strengthening Currency Control by Authorized Banks over the Legitimacy of Foreign Exchange Transactions by Their Customers and on the Procedure for Applying Intervention Measures to Authorized Banks for Violations of Currency Law” (as amended by 15 June 2004 No. 1451-U) // Bulletin of the Bank of Russia. 1999. No. 13.
7. Directive of the Central Bank of the Russian Federation of June 22, 2005 No. 1584-U “On the Formation and Amount of a Reserve for Possible Losses for Operations of Credit Organizations with Residents of Offshore Zones” [Electronic resource]: URL: document / Cons_doc_LAW_54479 /. (the date of appeal: 06/17/2016).

Ii. Special literature

1. Andrianova V.V. Subjective right to national identity in Russia. // Modern society and law. 2011. № 2. P. 35 - 41.
2. Aslanov A. Kh. Group of Banking Supervisors on Offshore as a Mechanism of International Legal Regulation of Offshore Financial Centers. // Moscow Journal of International Law. 2010. No. 4. P. 68 - 71.
3. Dal V. Explanatory Dictionary: in 4 tons. T. 3. M .: Enlightenment, 1994. 1094 p.
4. Zhivikhina O. Improving the control over the use of offshore companies in order to optimize tax planning. // Public service. 2012. № 2, March-April. Pp. 106 - 107.
5. Zelenok A.N. Problems of deoffshorization of entrepreneurial activity // Russian Foreign Economic Journal. 2014. No. 4, pp. 3-16.
6. Kazantsev D. B., Brichkova M.N. The problem of establishing offshore zones in the Russian Federation // Conference proceedings SIC Sociosphere. 2014. No. 38. P. 11-20.
7. Kononov KA Constitutional and legal institution: the search for the essence of the category. // Constitutional and municipal law. 2013. No. 5. P. 2 - 8.
8. Mitryashkina OA Borders of application of institutions, concepts and terms of other branches of law in tax legal relations. // Taxes and financial law. 2011. No. 10. P. 171 - 179.
9. Smirnikova Yu.L. The essence of the mechanism of legal regulation of tax relations // Tax Law of Russia: a textbook for universities / resp. ed. Yu.A. Krokhin. M .: Yurist, 2013. pp. 42-48.
10. Timofeeva, O.F., Krestyaninova, M.I. Offshore jurisdictions as an instrument of international tax planning: international experience of their creation // World of Science. 2014.

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