For many years, off-shore zones were a reliable mechanism of tax optimization. According to experts’ estimates, Russia is the world’s leader as regards the number of newly registered off-shore companies1. For the purpose of effective prevention of erosion of the tax base, Russia should join...

Issues of mutual international responsibility in the OECD and its country-members are of debating and problematic character. Emerging international responsibility in the framework of a tentative Russian membership in the OECD should be considered when assessing the risks associated with the...