Deoffshorisation at the Present Stage and the Role of MLI Convention in this Process

The graduation work is focused on research of scope of measures, which are called “the deoffshorization” and are aimed at struggling the aggressive tax planning of multinationals. The work contains analysis of typical mechanisms, which are used by international corporate structures in order to minimize tax burden. General classification and assessment of the undertaken measures of prevention base erosion and profit shifting is offered; the classification is based on analysis of Russian legislation, acts of Organisation for Economic Cooperation and Development and legal literature. Further as a part of the research the analysis of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting provisions is conducted in terms of its effectiveness for struggling aggressive tax planning. Particular attention is payed to the new principles and concepts which will be embedded in the system of international taxation.