Changes in tax legislation approved in the summer of 2017 finally crushed regional tax oases, depriving them of a legal basis for the provision of any significant benefits. The subjects of the Federation are such as Kalmykia, Altai, Tuva, Evenkia and others, can still legally release enterprises created there from all local and certain part of regional taxes. Nevertheless, the main taxes (income tax, VAT, excise taxes), for the sake of reducing which everyone used to seek Russian offshore zones, in 2018 at the regional level it will not be possible to significantly reduce it. The income tax of the Federation Council will be able to lower by only 4%, the rest of the taxes mentioned above cannot be cut by any percent. They will not help in minimization and but, whose preferential potential in 2018 was essentially equal to the capabilities of Kalmykia, Altai, etc.: to get benefits on federal taxes on a legally cannot.”Investment agreements concluded before July 1, 2017″, which the authors have hopes for the amendments to the law on the introduction of chapter 25 of the Tax Code, as a way to continue to pay income tax in offshore regions at an old bet (11% or even less), In 2018 they will not work. We will not argue our position publicly on the Internet, but this is our conclusion. The subventions, which are also actively advertised as one of the ways to reduce the tax burden, will not give the share of the effect that traditional regional benefits in 2017 gave. The small amount of possible benefits (within the framework of subventions, you can return no more than 4% of income tax) in combination with responsibility for the targeted use of budget funds make this option of benefits uninteresting. Our professional position has always been in the creation of low -ore schemes on the basis of little -known loopholes in the legislation (which even in the new Tax Code is a lot) and the application of other legal methods that were developed by our specialists. Therefore, the problems in Russian offshore zones are in no way reflected in what we do. As a rule, we ourselves keep accounting and commercial document management of companies through which schemes are implemented. Since none of our methods is built on violation of the law, we are responsible for the success of the tax audit of all companies used in the schemes. We do not use and do not recommend using one-day enterprises, unsecured bills, false export for the sake of VAT tests and other so popular, but very dangerous tools. If the use of a neatly designed one -day company can get away with a small business, then in middle and large business this is an unjustified risk. Traditionally, working with large companies that are constantly in focus of attention of all kinds of regulatory authorities, we have developed immunity to any illegal options for minimizing taxes.