Eurasian Journal of Law, Finance and Applied Sciences 6-jild 5-son (2026) · 34–38-betlar

OFFSHORE COMPANIES AND THEIR LEGAL STATUS

Xujabekov, Umidjon, Maraimov, Kamronbek

DOI: 10.5281/zenodo.20120398 · Manbada o'qish → · PDF (manba serverida)

Annotatsiya

This article analyzes the concept of offshore companies, their legal nature, and regulatory mechanisms at both international and national levels. Offshore jurisdictions are widely used in international business as a tool for tax planning, asset protection, and the facilitation of cross-border operations; however, they also pose risks related to money laundering, corruption, tax base erosion, and the concealment of beneficial ownership. The article examines international standards within the frameworks of the OECD, FATF, and the United Nations (including UNODC), as well as certain approaches in the legislation of the Republic of Uzbekistan. The study concludes that rather than a complete prohibition of offshore companies, ensuring transparency, disclosure of beneficial ownership, automatic exchange of information, and strengthening financial monitoring represent the most appropriate legal approach

Offshore company, legal status, beneficial ownership, transparency, money laundering, tax evasion, BEPS, CRS, FATF, legislation of UzbekistanОфшорная компания, правовой статус, бенефициарная собственность, прозрачность, отмывание денежных средств, уклонение от налогообложения, BEPS, CRS, FATF, законодательство Узбекистана.Ofshor kompaniya, huquqiy maqom, benefisiar egalik, shaffoflik, pul yuvish, soliqdan bo‘yin tovlash, BEPS, CRS, FATF, O‘zbekiston qonunchiligi

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