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Prevention of Tax Base Shifting to Low-tax Jurisdictions:OECD Experience and Priorities for Russia

Author

Listed:
  • Maxim A. Kotlyarov

    (Financial Research Institute, Moscow 127006, Russia)

  • Inna N. Rycova

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

OECD’s experience in combatting tax evasion through utilization of low-tax jurisdictions is examined in this article. Two periods are under consideration – creating of the mechanism of preventing harmful tax competition (1998-2011) and introducing Action Plan on Base Erosion and Profit Shifting (since 2013). This experience brings value to Russia, where campaign against use by taxpayers of low-tax jurisdictions is announced («deoffshorisation» of the Russian economy). The necessity of a deep methodological examination of amendments in Russian legislation concerning controlled foreign companies, transfer pricing, tax residency and beneficial ownership issues is emphasized in this article.

Suggested Citation

  • Maxim A. Kotlyarov & Inna N. Rycova, 2014. "Prevention of Tax Base Shifting to Low-tax Jurisdictions:OECD Experience and Priorities for Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 47-54, December.
    • Handle: RePEc:fru:finjrn:140405:p:47-54
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