Struggle against offshores as one of the methods of tax policy at the global level

In the article is discussed international practice of fight against offshores in conditions of spread of a huge variation and fast developing of offshore's schemes. It is stressed the influence of offshores as a global problem, it disturb development of economy and create different schemes of fraud, that`s why it is so important to fight against offshores practices. Authors describe methods of fight against offshores practices and illegal business on the local and global levels and practice of organizations and countries in this struggle.