AGGRESSIVE FISCAL PLANNING

Abstract

The problems of aggressive fiscal planning in Russia and in many countries now are becoming increasingly relevant. First of all, the state suffers. It loses a significant portion of revenues to the state budget. In 2013, the OECD developed recommendations for the execution of the BEPS plan. In our view, the purpose of the plan is to control tax evasion schemes of large transnational corporations. However, the general trend of the control tightening may affect the representatives of small and medium businesses. Everything will depend on the form of implementation of these recommendations in the legal systems by different countries. As far as Russian is concerned Introduction of the law on de-offshorization is not enough and it is necessary to implement other recommendations of the OECD, not to become the jurisdiction with weaker administration, where international companies will be minimized