In the article, the author points to a popular use of the linguistic construction «offshore scheme» in the framework of doctrinal reasoning. However, researchers do not give an extended interpretation of this institution, but only indicate its different variations and varieties. With a certain degree of conditionality, it can be noted that a similar provision exists in the law. There are several legal acts that contain this terminology, but do not decipher it. Moreover, the ambiguity of domestic law is also confirmed by the presence of other concepts that are equivalent in meaning to the «offshore scheme». To settle the present doctrinal and legal gaps, the author highlights the distinctive features and suggests his own definition of the term: an offshore scheme is designed, planned and lawful mechanism of tax optimization of an organization built on the use of offshore companies, with the aim of entering the international market relations.
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