The concept of an "offshore zone" and its main features

The article examines the issues of the history and modern understanding of offshore zones, starting with their first mentions in Ancient Greece and ending with current trends in the international economy. The analysis of various interpretations of the term "offshore zone", as well as their impact on state economic policy and international relations, is carried out. The results of the study are conclusions about the ambiguity of the concept of an offshore zone, its geographical location and the peculiarities of taxation, which emphasizes the importance of creating favorable conditions for doing business both within and outside countries.