Capital amnesty

The reader is represented by the book in which the author with theoretical and practical positions is considering such a phenomenon as an amnesty of capital. The relevance of the creation of this work is due to the fact that in December 2014, with the announcement of the annual Message of the President of the Russian Federation, the Federal Assembly, the head of state announced a one-time and widely wide on coverage of the amnesty in our country. However, this program speech did not specify clear criteria for such amnesties. It almost immediately caused experts, scientists and journalists about how to legalize the capital of capital. At the same time, this study is not an attempt to determine the specific criteria for future amnesty.
The book considers measures to deofshorization of the domestic economy, the theoretical basis of the amnesty of capital, the analysis of its differences from on the lot of amnesty, completes the study of the detailed presentation of the Italian experience of the amnesty of capital, which was conducted in 2009 and received the name "Tax Shield 3 ".
Legislation is given as of August 2015
The book is intended for a wide range of readers interested in this problem, including scientists, graduate students and applicants for scientists of degrees, teachers and students of universities, employees of financial, controlling and law enforcement agencies, Prosecutors, Investigative Committee of the Russian Federation, Advocation, Experts and Journalists