OFFSHORES AND THEIR RELEVANCE IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT: CONTRADICTIONS

This scientific article explores offshores and their types, pros and cons. Also, as attractive features of the offshore zone, it is mentioned that the process of registration of non-residents is simplified, in cases where the personal income tax rates are low, they are paid by non-residents, the confidentiality of the activities of offshore companies is guaranteed, and they are exempted from state control.