Analysis of the world practice of using offshore companies as an instrument of international tax planning and its impact on the current economic state of Russia

In the modern world, with the development of financial globalization, international cooperation in the tax sphere is gaining momentum, there is a harmonization of tax systems and tax policies of individual countries. In this regard, the increasing attention of businesses involved in foreign economic activity is drawn to the problems of planning and optimizing tax payments on an international scale. The article analyzes the world practice of using offshore zones as an instrument of international tax planning, and also examines its impact on the current economic state of Russia.