LEADER 02183oam  22005412  450 
001 9910480008503321
005 20210701000000.0
010   $a92-64-20783-X
024 7 $a10.1787/9789264207837-ru
035   $a(CKB)3830000000000399
035   $a(FR-PaOEC)9789264207837-ru
035   $a(SSID)ssj0001452545
035   $a(PQKBManifestationID)11790985
035   $a(PQKBTitleCode)TC0001452545
035   $a(PQKBWorkID)11488682
035   $a(PQKB)10941129
035   $a(WaSeSS)IndRDA00032004
035   $a(MiAaPQ)EBC6412002
035   $a(Au-PeEL)EBL6412002
035   $a(OCoLC)900642563
035   $a(EXLCZ)993830000000000399
100   $a20171201d2014      uf             0
101 0 $arus
135   $aur||||||m|n||
181   $ctxt
182   $cc
183   $acr
200 10$aAction Plan on Base Erosion and Profit Shifting (Russian version)$b[electronic resource] /$fOrganisation for Economic Co-operation and Development
210   $aParis $cOECD Publishing$d2014
215   $a1 online resource (56 p. )
300   $aBibliographic Level Mode of Issuance: Monograph
311   $a92-64-20782-1 
330 3 $aTaxation 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.
606   $aTaxation
606   $aPolitical Science$2HILCC
606   $aLaw, Politics & Government$2HILCC
606   $aPublic Finance$2HILCC
608   $aElectronic books.
615  4$aTaxation
615  7$aPolitical Science
615  7$aLaw, Politics & Government
615  7$aPublic Finance
712 02$aOrganisation for Economic Co-operation and Development
801  0$bFR-PaOEC
906   $aBOOK
912   $a9910480008503321
996   $aAction Plan on Base Erosion and Profit Shifting (Russian version)$91906548
997   $aUNINA