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The article is devoted to the study of the process of de-offshorization of the Russian economy, which was initiated by the Russian Government at the end of 2014.Amnesty of capital, or their legalization, is an economic mechanism, which is a kind of contract between the state and economic entities, or individuals, allowing to build relationships between the parties from "zero". Since many Russian legal entities conduct business through foreign offshore companies, they will in any case have to leave the shadows in o...