Abstract

The importance of researching this issue lies in the fact that in the modern world, offshore business has gained global proportions, one helps to open a new business, another to avoid large taxes, and a third to keep their organization in secret․ In modern society, both in politics and in business, the term "offshore" has no clear meaning. The use of offshore zones can not be called a modern phenomenon, as the history and formation of this activity began in the late 1950s, but despite that period, it has gained international recognition. The urgency of this issue is also due to the influence of offshore companies on the redistribution of financial resources. Currently, offshore zones have become an integral part of the global economic system and the national economies of many, including highly developed countries. Based on the study, its determined, that offshore areas will continue to develop under constant political and economic pressure.

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