This study is devoted to the analysis of problems arising in connection with the establishment of a business in a zone with lower taxes and tax legislation of the Russian Federation. The article describes the fact that nowadays offshore financial centers are highly used and consist of different points of views, whether it has a positive or negative impact. In addition, there are many problems appear while business is drawing to offshore financial centers. All these increased the interest to this economic phenomena. The subject of the research: economic relations arising when Russian business is withdrawn to the offshore zones. The methodology of the research consists of general scientific and special research methods. The use of these methods made it possible to understand the essence of the problems analyzed in the work and to reveal the existing relationship between the aspects under consideration.