02149oam 22005292 450 991079630620332120230124195122.092-64-20783-X10.1787/9789264207837-ru(CKB)3830000000000399(FR-PaOEC)9789264207837-ru(SSID)ssj0001452545(PQKBManifestationID)11790985(PQKBTitleCode)TC0001452545(PQKBWorkID)11488682(PQKB)10941129(WaSeSS)IndRDA00032004(MiAaPQ)EBC6412002(Au-PeEL)EBL6412002(OCoLC)900642563(EXLCZ)99383000000000039920171201d2014 uf 0rusur||||||m|n||txtccrAction Plan on Base Erosion and Profit Shifting (Russian version)[electronic resource] /Organisation for Economic Co-operation and DevelopmentParis OECD Publishing20141 online resource (56 p. )Bibliographic Level Mode of Issuance: Monograph92-64-20782-1 Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.TaxationPolitical ScienceHILCCLaw, Politics & GovernmentHILCCPublic FinanceHILCCTaxationPolitical ScienceLaw, Politics & GovernmentPublic FinanceOrganisation for Economic Co-operation and DevelopmentFR-PaOECBOOK9910796306203321Action Plan on Base Erosion and Profit Shifting (Russian version)3841737UNINA