The practice of countering tax evasion during globalization

The publication notes that no country can cope with the problem of tax evasion alone, given the aggressive tax competition between individual countries. The article analyzes the activities of the Organization for Economic Cooperation and Development (OECD), which together with the G20 states in 2015 implements the BEPS (Base Erosion and Profit Shifting) action plan to resolve the problems of deliberate erosion of taxable income. The «Multilateral Convention on the Implementation of Measures Relating to Tax Treaties to Resist Erosion of the Tax Base and the Removal of Profits from Taxation», concluded in Paris on November 24, 2016, contains concepts and terms, as well as specific legal mechanisms for solving issues of applying hybrid schemes to reduce the tax burden, prevent abuse of the provisions of agreements, resolve the issue of artificially avoiding the status of a permanent establishment and improve the dispute resolution procedure. Attention is drawn to the fact that the consequences of the proposed OECD decisions affect the fundamental aspects of the existing international tax architecture. In this regard, it is advisable to improve domestic legislation taking into account international tax law and experience in countering tax violations. It is stated that counteraction to avoidance of tax liability in the Russian Federation is not regulated by a single program document that would coordinate the activities of state bodies. Arguments are made about the need to adopt a long-term program document that defines the general goals, objectives and directions of activities in the field of countering tax evasion in the Russian Federation, as well as mechanisms, timing and indicators of their achievement.

tax evasion, aggressive tax planning, countering tax avoidance