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Tax planning is an integral part of activity of the majority of the companies which represents a complex of legal measures on decrease in tax burden and minimization of tax payments. It is carried out on the basis of use of the privileges fixed in the local and international legislation.
The international tax planning is carried out by means of various ways and tools, in particular foreign, including offshore, the companies, trusts, funds and other corporate structures.
One of the most widespread questions in practice - whether use of the non-resident companies in tax planning is lawful? The unambiguous answer on this question is not present. Uses of the offshore can be both legitimate means of tax planning, and means of illegal evasion from taxes. In world practice the offshore companies are widely used in lawful operations, and their use should be accurately based on norms and the possibilities given national and international legislation.
The purpose of present article is research of the major factors influencing a choice of jurisdiction in the course of the international tax planning, and also consideration of main points of interaction of the Russian and foreign (offshore) companies. The basic duties of the Russian organizations at transfer of money resources will be shown non-residents (in particular, to the offshore), cases of necessity of payment of the profit tax, and also questions of application of the international tax agreements.
It is necessary to underline especially that in the present work concrete schemes of application of the foreign companies are not considered and feature of a tax mode of jurisdictions - these questions will be mentioned short only in that measure in what it is necessary for fuller illumination of the basic theme of the publication.
The foreign companies which can be of interest from the point of view of taxation optimization, it is possible to divide into 3 groups conditionally:
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