Amnistiya kapitalov
The reader is presented with a book in which the author considers such a phenomenon as the amnesty of capital from theoretical and practical positions. The relevance of the creation of this work is due to the fact that in December 2014, when announcing the annual address of the President of the Russian Federation to the Federal Assembly, the head of state announced a one-time and fairly broad-ranging amnesty of capital in our country in 2015. However, this keynote address did not specify clear criteria for such an amnesty. This almost immediately caused disputes among experts, scientists and journalists about what should be the legalization of capital located abroad. At the same time, this study is not an attempt to determine specific criteria for future amnesty. The book discusses measures to deoffshorize the domestic economy, the theoretical basis of the capital amnesty, analyzes its differences from the tax amnesty, completes the study with a detailed presentation of the Italian experience of the capital amnesty, which was held in 2009 and was called "Tax Shield 3". The legislation is given as of August 2015. The book is intended for a wide range of readers interested in this issue, including scientists, graduate students and applicants for academic degrees, university teachers and students, employees of financial, regulatory and law enforcement agencies, the Prosecutor's Office, the Investigative Committee of the Russian Federation, lawyers, experts and journalists.
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