Action Plan on Base Erosion and Profit Shifting (Russian version)
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.
Published on April 10, 2014Also available in: German, English, Spanish, French, Portuguese