Encyclopedia

Offshore zone

11 October 2026, 05:30

An offshore zone — a state or territory that provides a preferential tax regime for taxation and (or) does not provide for the disclosure and provision of information during financial transactions¹.

An offshore zone — the presence of information about registration in a state or territory that provides a preferential tax regime for taxation and (or) does not provide for the disclosure and provision of information during financial transactions (offshore zones), the list of which has been approved in accordance with sub-item 1 of item 3 of Article 284 of the Tax Code of the Russian Federation².

Federal Law No. 259-FZ dated July 31, 2020 "On Digital Financial Assets, Digital Currency and on Amending Certain Legislative Acts of the Russian Federation". 2020, as amended on January 1, 2021, Article 10, sub-paragraph 2. ↩
Federal Law No. 171-FZ of November 22, 1995 "On State Regulation of the Production and Circulation of Ethyl Alcohol, Alcoholic and Alcohol-containing Products and on Limiting Consumption (Drinking) of Alcoholic Products", as amended on March 1, 2025, Article 19, paragraph 11 // RSZ RF. 1995. No. 48. Art. 4553. ↩

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Морфология

Род

Понятие «офшорная зона» женского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	офшорной зоны	офшорных зон
Д	офшорной зоне	офшорным зонам
В	офшорную зону	офшорные зоны
Т	офшорной зоной	офшорными зонами
П	офшорной зоне	офшорных зонах