Деятельность оффшорных компаний на мировом рынке программного обеспечения

Authors

  • Olga Viktorovna Kalimulina Russian Foreign Trade Academy
  • Yuri Anatolievich Savinov Russian Foreign Trade Academy

Keywords:

offshore jurisdictions, software, tax mode, outsourcing, royalties

Abstract

The authors consider the basic directions of development of offshore territories and give their classification, attention is paid to features of taxing the companies operating in them. Special attention is given to the expansion of activity of the companies which are engaged in development of the software. Models of activity of the companies in the given market in question are developed.

 

Author Biographies

Olga Viktorovna Kalimulina, Russian Foreign Trade Academy

Place of work, post: Russian Foreign Trade Academy, Academic Department of International Trade Transaction Technology, post-graduate student

Yuri Anatolievich Savinov, Russian Foreign Trade Academy

Doctor of Economic Sciences, Professor
Place of work, post: Russian Foreign Trade Academy, Department of foreign trade and international transactions, Professor

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Published

2024-02-08

How to Cite

Kalimulina, O. V., & Savinov, Y. A. (2024). Деятельность оффшорных компаний на мировом рынке программного обеспечения. Russian Foreign Economic Journal, (9), 84–100. Retrieved from https://journal.vavt.ru/rfej/article/view/662

Issue

No. 9 (2011)

Section

Мировые товарные рынки

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