摘要：AbstractHaving created the internal market of the EU the companies, which work in the internal market of the EU, met the new challenges in the sphere of planning of taxes. Here the redistribution of the companies, which work in offshore centers, took place subject to the markets of export. Before founding an offshore company it is very important to choose an offshore center (considering its specialization) according to wish of the founder of the offshore company. Some jurisdictions are traditionally regarded as jurisdictions of the holding, others are recommended to international trade firms, banks, trust, insurance companies (for example, for captive insurance, i.e. insurance inside of the company or to reinsurance companies).
关键词：Offshore companies;industrial function;planning of taxes;offshore centers.
