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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2012. № 8. Part 2. P. 120-124.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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Matusevich Aleksandr Petrovich
Moscow State Institute of International Relations (University) of Ministry of Foreign Affairs of Russia

Abstract. The author reveals the content of the notion offshore business, analyzes it by the example of the interaction with Russia in historical perspective, and pays special attention to the evolution of offshore interaction with the economy of our country during the soviet period and after the USSR collapse, and to the use of the opportunities provided both by offshore territory within Russia and international areas of preferential taxation.
Key words and phrases: офшор, офшорный бизнес, офшорный центр, отток капитала, бегство капитала, свободная экономическая зона, теневой бизнес, внешнеэкономическая деятельность, offshore territory, offshore business, offshore center, outflow of capital, capital flight, free economic zone, shadow business, foreign economic activity
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