(English offshore - outside the shore) - a term used for world financial centers, as well as. some types of banking transactions. Offshore centers attract foreign capital by providing special tax and other benefits to foreign companies registered in the country where the center is located. Centers "O." are those where credit institutions (national and foreign) carry out transactions with non-residents in a foreign currency for a given country. The internal market of loan capital is isolated from the external one by separating the accounts of residents from the accounts of non-residents, providing the latter with tax benefits up to a complete exemption from taxation, exemption from currency control, etc. Credit institutions located in the center "O." use the territory of the country to carry out operations outside it, but are not an integral part of the national economy. The term "Oh." tzh. called international law companies operating in the so-called. tax havens.
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