Leshchenko R. Financial and legal regulation of offshore mechanisms.

The dissertation is devoted to the comprehensive study of the theoretical and legal foundations of offshore mechanisms. Classification of offshore jurisdictions and researched the history of their origin and concept. Analyzed in detail the concept, functioning, legal form and status of offshore companies. Suggested ways of improving the financial and legal regulation of offshore mechanisms in Ukraine and identifies trends and prospects of international legal regulation of offshore mechanisms. With the aim of returning capital offshore companies and direction of this money to develop the economy of Ukraine noted the need for the adoption of the draft law "On legalization of capital". Expediency of creation on the territory annexed Crimea offshore jurisdiction.