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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$2HILCC
615  4$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   $a9910796306203321
996   $aAction Plan on Base Erosion and Profit Shifting (Russian version)$93841737
997   $aUNINA