In recent decades, globalization has increased international business both offshore sector participation in the global economy and world community concern about potential challenges for the global financial system. If previous anti-offshore legislation was a concern of each separate state, it gradually acquires an international dimension with the participation of organizations such as OECD, FATF, G20 etc. The article examines the evolution of anti-offshore international regulation, arguments and priorities, the position of international organizations to tax evasion and unfair competition through offshore jurisdictions.