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近年来,俄罗斯国际税收法规经历了重大变革,主要是缘于俄罗斯政府施行了旨在打击离岸经济活动的“去离岸化”(deoffshorization)政策。这一过程与经合组织关于BEPS项目的工作并行。当前,BEPS项目成果已进入实施阶段,俄罗斯在与国际社会一起共同提升税收透明度和情报交换以及消除国际税制存在的若干避税漏洞方面也取得了若干进步。一、国际税收改革:概览2013年2月经合组织发布《解决税基侵蚀和利润转移》报告
In recent years, significant changes have taken place in Russia’s international tax laws and regulations, mainly due to the Russian government’s “de-shorization” policy aimed at cracking down on offshore economic activities. This process is in parallel with the work of the OECD on the BEPS project. At present, the achievements of the BEPS project have entered into implementation phase. Some progress has been made in Russia in working with the international community to jointly enhance tax transparency and intelligence exchange and eliminate some tax avoidance loopholes in the international tax system. I. International Tax Reforms: An Overview February 2013 OECD Issues Report on “Addressing Erosion and Profit Transfer”