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At the present stage of development of the world economy, problems of capital migration in offshore zones began to manifest in relief, which adversely affects the state of the global financial system. These trends lead to the need to evaluate new directions of the anti-offshore regulation. It is proved that the transformation of the anti-offshore regulation by its nature, driving forces, vector orientation and mechanism of development at all stages of the world-economy progress clearly reflects the systemic transformations of global financial imbalances. It is found out that the evaluation of offshore jurisdictions comes out of the degree of transparency of their activities, as well as readiness to cooperate on the exchange of tax information within the framework of the OECD’s special concept of mutual assistance in tax affairs. The role of international organizations in regulating anti-offshore activities has been identified, and the prospects for their influence have been evaluated. It is determined that the anti-offshore regulation is implemented, on the one hand, through shifting of emphasis from combating the fiscal benefits of offshore zones to limit activities with the «black» (tax-free) zones, and on the other hand – through the mechanisms of international economic policy implemented on the institutional platform of international currency together with the credit and financial organizations. The author describe preventive measures on tax evasion, which consist in the development of an inclusive structure of the OECD and G20, which will allow interested countries and jurisdictions to cooperate in the development of standards on issues related to tax evasion, as well as with supervision and control over the implementation of the entire package of actions. It is determined that the mechanism of de-offshoring should be directed not only towards the elimination of territories with preferential taxation, but also towards benefits from their use on the basis of the existing financial infrastructure of the world’s leading offshore centers.

The International Anti-Offshore Regulation in the Context of Global Financial Imbalances