B.A. Kheyfets

Dr. Sci. (Econ.), professor, chief researcher at the Institute of Economics of the Russian Academy of Sciences, professor at the Financial University under the Government of the Russian Federation

GLOBAL DEOFFSHORIZATION 4.0

76-92

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 Abstract

The article analyses the impact of the Global Minimum Corporate Tax (GMCT), adopted in October of 2021, on the development of the global economy and deoffshorization policy. Author’s interpretation of GMCT is given, fundamental difference with other concepts regulating only cross-border financial transactions (the Tobin tax) is shown. The stages of the international deoffshorization policy are identified in the article, and the fourth stage is designated as "Global deoffshorization 4.0". The main problems to be solved in the implementation of new tax rules are shown.

Keywords: minimum corporate tax, international tax system, Tobin tax, offshore financial networks, global deoffshorization, digitalization, special administrative regions.

JEL: F23, F53, G38, H21, H25, H26

DOI: https://doi.org/10.52180/2073-6487_2022_2_76_92

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For citations:

Kheyfets B.A. (2022). Global deoffshorization 4.0 // Vestnik Instituta Ekonomiki Rossiyskoy akademii nauk № 2. Pp. 76-92. (In Russ.). https://doi.org/10.52180/2073-6487_2022_2_76_92

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