The importance of offshore jurisdictions as a tool to minimize the tax burden is researched in the article. The main reasons for the emergence and development of offshore zones, which include money laundering, reducing tax pressure, protection and increase of assets, optimization of transac- tion costs, lack of bureaucracy and over-regulation, risk management are analyzed.
The article reveals the research results of the motivation essence with the formation of an innovation-investment model of the country's development in terms of integration and globalization of economic relations. The positive impact of integration economic processes and the inflow of foreign investment into the innovation sector is reduced due to an incorrect strategy and no priorities ways for the development of the country.
The purpose of this publication is to improve the mechanisms for attracting foreign capital to the innovative sphere - innovation capital.