The book examines the modern structure of the global financial market, within the framework of which the role of offshore financial centers has recently increased significantly, classification of organizational and legal forms of international offshore business is proposed, the advantages of the main types of offshore centers are systematized, the main types of offshore activities were considered and classified, the practical application and use of offshore companies and zones with a favorable tax climate by Russian business was analyzed, summarizes the problems associated with free (special) economic zones in Russia.