02202oam 22005652 450 991096445530332120251117103348.09789264207837926420783X10.1787/9789264207837-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) /Organisation for Economic Co-operation and Development1st ed.Paris OECD Publishing20141 online resource (56 p. )Bibliographic Level Mode of Issuance: Monograph9789264207820 9264207821 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 Development,FR-PaOECBOOK9910964455303321Action Plan on Base Erosion and Profit Shifting (Russian version)4346812UNINA