The monograph examines the issues of development of offshore centers and its impact on the national economic security. It describes the conception and evolution of offshore centers, the forms and internal structure of offshore companies, conditions and surroundings of development of offshore companies. The authors analyze the impact of offshore centers on national economy and companies' profit, the role of offshore centers in the process of globalization. The research shows the impact of offshore centers on national economy from the aspects of international trade and taxes. The monograph...