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 Swiss Leaks     .  2008 - . ,    HSBC Private Bank ,     30.   .  ,      ,      ,    .      .   2010            HSBC.  ,    , , , , , , , ,  .  20092010   ,       HSBC.

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 10  ,  ICIJ, Le Monde  -   Swiss Leaks,      HSBC Private Bank Suisse.  2010,       HSBC Private Bank  ,        .   ,  5,6 .   490 . .   298 .,  286,  205,   23 .[18 - New Countries Seek HSBC Data and Undeclared Cash. URL: https://www.icij.org/project/swiss-leaks/new- countries-seek-hsbc-data-and-undeclared-cash.].

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     .        ;      .              Russia Insider[25 - Yugay T. Panama Papers: Theres aPurpose toEvery Leak // Russia Insider. April 5, 2016. URL: http://russia-insider.com/en/politics/panama-papers-theres-logic-every-leak/ri13762.].     ,         .   :           2,6,  5  ;       .  160   ,    ,  Wikileaks 2010.

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  .  ,         .    ,           ,  蠖 ,   .      .      ,    [27 - Katasonov V., Chossudovsky M. History ofthe Panama Papers: Offshore Banking Havens: Hidden Agenda behind the 2013Operation Offshore Leaks? // Global Research. April 05, 2016. URL: http://www.globalresearch.ca/tax-free- offshore-banking-havens-hidden-agenda-behind-operation-offshore-leaks/5331792.].

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 2.  .

      ,  ,      ,     ,      .   . ,   , ,   : 1)   ,    ,    , 2)  ,     ,     ,    -      .       [29 - Selective Leaks OfThe #Panama Papers Create Huge Blackmail Potential. Smear People the U.S.Dislikes // Global Research. April 05, 2016. URL: http://www.globalresearch.ca/selective-leaks-of-the-panama-papers-create- huge-blackmail-potential-smear-people-the-u-s-dislikes/5518635.].

 3            .      ,       Offshore Leaks,  ,      ().              (Lux Leaks)     HSBC Private Bank Suisse (Swiss Leaks),  ,    Mossack Fonseca,       .

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 ,    Pillaging the World: The History and Politics ofthe IMF ( :   ), ,      ,           [31 - Panama Papers turn up names ofrogueUS execs // RT. 7Apr, 2016 https://www.rt.com/usa/338834-panama- papers-sanctions/.].

.   ,      ,           ,        蠄                ,      - ICIJ,   ,   .  ,  ,     ,      [32 - KatasonovV.Op.cit.].

 . ,      -   :     (),     ,   , ,          -   .  :       ,   :           -. ,  ,    .     ,            .          ,     , - ,    ,     .   ,             [33 - Hawk J. Panama papers: hybrid war takes an unexpected turn. URL: https://southfront.org/panama-papers-hybrid- war-takes-an-unexpected-turn/.].

 4     .          .   ,          ,       ,    ,      bail-in,     ,       .  -       ;         [34 - Brown E. The War on Savings: The Panama Papers, Bail-Ins, and the Push toGo Cashless // Global Research. April 11, 2016. URL: http://www.globalresearch.ca/the-war-on-savings-the-panama-papers-bail-ins-and-the-push-to-go- cashless/5519682.].

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Terms and definitions

Inreports ofinternational organizations, as well as inscientific literature, along with the concept ofoffshore, there are used such terms as offshore area, offshore jurisdictions, offshore business, offshore financial center, tax haven and others. At the same time, international organizations such as the IMF, OECD and UNCTAD, developed terminology tofit their own needs. Thus, the OECD examines offshore financial centers (OFCs) through the prism oftax evasion. The IMF, along with elaborating aworking definition ofOFCs, explores their impact on the international financial system. The UNCTAD studies mechanisms offoreign direct investment (FDI) with the use ofOFCs.




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   ,     (https://www.litres.ru/tatyana-aleksandrovna-ugay/razmyshleniya-zhenschiny-o-geopolitike/)  .

      Visa, MasterCard, Maestro,    ,   ,     ,  PayPal, WebMoney, ., QIWI ,       .



notes








1


    //  . 30 2014.




2


   . 4(37). 2016. .113127.




3


HoffmanF.G.Hybrid Warfare and Challenges // Joint Force Quarterly. Issue 52. 1st Quarter 2009. Pp.3439.




4


 .    // - . 8(476). 27 2013.




5


 .   // - . 9(624). 9 2016.




6


    //  . 30 2014.




7


The National Military Strategy ofthe United States ofAmerica. Washington: U.S.Department ofDefense, 2015. P.1. URL: http://www.jcs.mil/Portals/36/Documents/Publications/2015_National_Military_Strategy.pdf.




8


 堖 ,  




9


..4.




10


International Consortium ofInvestigative Journalists (2013) Offshore Leaks Database URL: https://offshoreleaks.icij.org/.




11


International Consortium ofInvestigative Journalists (2013) Explore the Documents: Luxembourg Leaks Database. URL: https://www.icij.org/investigations/luxembourg-leaks/explore-documents-luxembourg-leaks-database/.




12


Walt V. Luxembourg: Tough times for afavorite tax haven // Fortune. January 22, 2015. URL: http://fortune.com/2015/01/22/luxembourg-tough-times-for-a-favorite-tax-haven/.




13


Bowers S. Luxembourg warned about its reliance on multinational corporations // The Guardian. 29March 2015. URL: http://www.theguardian.com/world/2015/mar/29/luxembourg-warned-about-its-reliance-on-multinational- corporations.




14


International Consortium ofInvestigative Journalists (2015) Swiss Leaks: Murky Cash Sheltered byBank Secrecy. URL: https://www.icij.org/investigations/swiss-leaks/.




15


U.S.Department ofJustice(2012) HSBC Holdings Plc. and HSBC Bank USA N.A.Admit toAnti-Money Laundering and Sanctions Violations, Forfeit $1.256Billion inDeferred Prosecution Agreement. December 11, 2012. URL: https://www.justice.gov/opa/pr/hsbc-holdings-plc-and-hsbc-bank-usa-na-admit-anti-money-laundering-and- sanctions-violations.




16


International Consortium ofInvestigative Journalists (2015) Private Bank Secrets Revealed. Op.cit.




17


.




18


New Countries Seek HSBC Data and Undeclared Cash. URL: https://www.icij.org/project/swiss-leaks/new- countries-seek-hsbc-data-and-undeclared-cash.




19


European Commission (2015) Fighting tax evasion: EU and Switzerland sign historic tax transparency agreement. Press release. Brussels, 27May 2015. URL: http://europa.eu/rapid/press-release_IP-15-5043_en.




20


Garside J. Aworld ofhidden wealth: why we are shining alight offshore // The Guardian. April 3, 2016. URL: http://www.theguardian.com/news/2016/apr/03/a-world-of-hidden-wealth-why-we-are-shining-a-light-offshore.




21


The Panama papers. Atorrential leak // The Economist. April 9, 2016URL: http://www.economist.com/news/international/21696497-huge-trove-documents-has-revealed-secrets-offshore- business-presaging-tougher.




22


    // Lenta.ru. 7 2016. URL: https://lenta.ru/news/2016/04/07/putindosie/




23


Panama Papers leak not specifically directed against Russia ICIJ head. 5Apr, 2016. URL: https://www.rt.com/news/338439-panama-papers-icij-leak-russia/.




24


GaddyC.G.Are the Russians actually behind the Panama Papers? April 7, 2016. URL: https://www.brookings.edu/2016/04/07/are-the-russians-actually-behind-the-panama-papers/.




25


Yugay T. Panama Papers: Theres aPurpose toEvery Leak // Russia Insider. April 5, 2016. URL: http://russia-insider.com/en/politics/panama-papers-theres-logic-every-leak/ri13762.




26


Escobar P. Hybrid War, From Palmyra toPanama // Sputnik International. April 7, 2016. URL: http://sputniknews.com/columnists/20160407/1037639203/palmyra-panama-war-scandal.




27


Katasonov V., Chossudovsky M. History ofthe Panama Papers: Offshore Banking Havens: Hidden Agenda behind the 2013Operation Offshore Leaks? // Global Research. April 05, 2016. URL: http://www.globalresearch.ca/tax-free- offshore-banking-havens-hidden-agenda-behind-operation-offshore-leaks/5331792.




28


Hawkins V. Panama Papers are Another Lost Opportunity for Reform, July 29, 2016. URL: http://www.fairobserver.com/region/europe/panama-papers-another-lost-opportunity-reform-00320/.




29


Selective Leaks OfThe #Panama Papers Create Huge Blackmail Potential. Smear People the U.S.Dislikes // Global Research. April 05, 2016. URL: http://www.globalresearch.ca/selective-leaks-of-the-panama-papers-create- huge-blackmail-potential-smear-people-the-u-s-dislikes/5518635.




30


Financial Secrecy inPanama and Beyond // The New York Times. April 7, 2016. URL: http://www.nytimes.com/2016/04/08/opinion/financial-secrecy-in-panama-and-beyond.html.




31


Panama Papers turn up names ofrogueUS execs // RT. 7Apr, 2016 https://www.rt.com/usa/338834-panama- papers-sanctions/.




32


KatasonovV.Op.cit.




33


Hawk J. Panama papers: hybrid war takes an unexpected turn. URL: https://southfront.org/panama-papers-hybrid- war-takes-an-unexpected-turn/.




34


Brown E. The War on Savings: The Panama Papers, Bail-Ins, and the Push toGo Cashless // Global Research. April 11, 2016. URL: http://www.globalresearch.ca/the-war-on-savings-the-panama-papers-bail-ins-and-the-push-to-go- cashless/5519682.




35


.




36


Rogoff K. The Case Against Cash // Project Syndicate, September 5, 2016. URL: https://www.project- syndicate.org/commentary/dangers-of-paper-currency-by-kenneth-rogoff-2016-09.




37


Yugay T. Macroeconomics ofFiscal Policy inTimes ofthe Great Recession // Special Issue incommemoration ofthe Hundredth Anniversary ofthe birth ofFederico Caff? // Global & Local Economic Review. Volume 18. 2. P.235.




38


      ,     ,   ,  ,  131 2016. .:  . 2016.




39


     ICIJ     Paradise Papers. International Consortium ofInvestigative Journalists. An ICIJ InvestigationParadise Papers: Secrets OfThe Global Elite. November 5, 2017. URL: https://www.icij.org/investigations/paradise-papers/.




40


  Iura & Legal Systems. 2016. C (11). Universit? degli Studi di Salerno. Pp.101112.


