Gambeeva Yuliya Nikolaevna – ( Branch of Moscow State University named after M. V. Lomonosov in Sevastopol)
Medvedeva Svetlana Nikolaevna – ( Branch of Moscow State University named after M. V. Lomonosov in Sevastopol)
Offshoring of business in the world and improvement of mechanisms and illegal schemes of capital withdrawal to offshore zones have led to the need to create the concept of deoffshorization. The article presents the classification and main characteristics of such zones, as well as the threats posed by them to the national economy. The author analyzes the legal framework that regulates the process of deoffshorization in the Russian Federation at the present stage, the tasks in the field of deoffshorization, the criteria for controlled transactions.
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