On 12 March 2014, the OECD suspended the process of Russia's accession to that international organization. The long history of Russia's cooperation with the OECD testifies to the importance of interplay between Russia and that organization, initially in the form of scientific expert academic...

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 not...