Russian Federation
The article examines one of the two fundamental elements of the global tax reform in the region with offshores and base breaking (Pillar 2) conducted by the OECD, as well as the consequences of its development for the economy of any state. The recommended steps that should be taken to implement Pillar 2 are analyzed. There has been conducted the analysys to identify the outcome after Pillar 2 implementatoin in Russia in current economy conditions, how QDMTT can cover unresolved questions regarding double taxation without IIR and UTPR introduction and what Russian MNEs are subject to second component of BEPS plan.
multinational enterprises, BEPS, Pillar 2, double taxation, tax havens, double tax treaty
1. Bichashvili G. UC Rusal v 2023 godu ser'ezno poteryal v pribyli i vyruchke / vedomosti.ru: [sayt]. — URL: https://www.vedomosti.ru/business/articles/2024/03/15/1025549-uc-rusal-poteryal (data obrascheniya: 29.11.2024).
2. Vyruchka «Gazprom nefti» po itogam pervogo polugodiya 2024 goda prevysila 2 trln rubley / ir.gasprom-neft.ru: [sayt]. — URL: https://ir.gazprom-neft.ru/news-and-events/news/2023/vyruchkagazprom-nefti-po-itogam-pervogo-polugodiya-2024-goda-prevysila-2-trln-rubley/ (data obrascheniya: 28.11.2024).
3. Gosudarstvennyy informacionnyy resurs buhgalterskoy (finansovoy) otchetnosti (2024). URL: https://bo.nalog.ru/organizations-card/6648635#financialResult
4. Ministerstvo finansov Rossiyskoy Federacii: [sayt]. — URL: https://minfin.gov.ru/
5. Nalogovyy kodeks Rossiyskoy Federacii (NK RF) / Konsul'tantPlyus: [sayt]. — URL: https://www.consultant.ru/document/cons_doc_LAW_28165/eb9180fc785448d58fe76ef323fb67d1832b9363/?ys clid=m4fgd0t4vb825193967
6. Peremitin G. VTB raskryl rekordnuyu pribyl' 2023 goda i uvelichil rekordnyy ubytok 2022go / forbes.ru: [sayt]. — URL: https://www.forbes.ru/finansy/506533-vtb-raskryl-rekordnuu-pribyl-2023goda-i-uvelicil-rekordnyj-ubytok-2022-go (data obrascheniya: 28.11.2024).
7. Federal'naya nalogovaya sluzhba Rossii (2024). Deofshorizaciya i bor'ba s mezhdunarodnym ukloneniem ot nalogooblozheniya. — URL: https://www.nalog.gov.ru/rn77/related_activities/inttax2019/2019oppintevasion/
8. Federal'naya nalogovaya sluzhba Rossii (2024). Predostavlenie finansovoy informacii ob inostrannyh klientah po standartu OESR. — URL: https://340fzreport.nalog.ru/
9. OECD (2024). Base erosion and profit shifting (2024 edition). — URL: https://www.oecd.org/en/topics/base-erosion-and-profit-shifting-beps.html#latest-insights
10. OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 — 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/addressing-the-tax-challenges-of-thedigital-economy-action-1-2015-final-report_9789264241046-en.html
11. OECD (2015). Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 — 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/neutralising-the-effects-of-hybridmismatch-arrangements-action-2-2015-final-report_9789264241138-en.html
12. OECD (2015). Designing Effective Controlled Foreign Company Rules, Action 3 — 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/designing-effective-controlled-foreigncompany-rules-action-3-2015-final-report_9789264241152-en.html
13. OECD (2015). Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 — 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/limiting-baseerosion-involving-interest-deductions-and-other-financial-payments-action-4-2015-finalreport_9789264241176-en.html
14. OECD (2015). Harmful tax practices (2015 edition). — URL: https://www.oecd.org/en/topics/harmful-tax-practices.html
15. OECD (2015). Preventing tax treaty abuse (2015 edition). — URL: https://www.oecd.org/en/topics/ preventing-tax-treaty-abuse.html
16. OECD (2015). Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/preventing-the-artificialavoidance-of-permanent-establishment-status-action-7-2015-final-report_9789264241220-en.html
17. OECD (2015). Transfer Pricing: Intangibles (2015 edition). — URL: https://www.roedl.com/insights/ beps/beps-action-8-transfer-pricing-intangibles
18. OECD (2015). Transfer Pricing: Risk and Capital (2015 edition). — URL: https://www.roedl.com/insights/beps/beps-action-9-risk-capital
19. OECD (2015). Measuring and Monitoring BEPS, Action 11 — 2015 Final Report (2015 edition). URL: https://www.oecd.org/en/publications/measuring-and-monitoring-beps-action-11-2015-finalreport_9789264241343-en.html
20. OECD (2015). Mandatory Disclosure Rules, Action 12 — 2015 Final Report (2015 edition). — URL: https://www.oecd.org/en/publications/mandatory-disclosure-rules-action-12-2015-finalreport_9789264241442-en.html
21. OECD (2015). Country-by-country reporting for tax purposes (2015 edition). — URL: https://www. oecd.org/en/topics/country-by-country-reporting-for-tax-purposes.html#:~:text=Under%20BEPS%20 Action%2013%2C%20all,jurisdictions%20in%20which%20they%20operate.
22. OECD (2015). Dispute resolution in cross-border taxation (2015 edition). — URL: https://www.oecd.org/en/topics/dispute-resolution-in-cross-border-taxation.html
23. OECD (2015). BEPS Multilateral Instrument (2015 edition). — URL: https://www.oecd.org/en/topics/beps-multilateral-instrument.html
24. KPMG (2023). Pillar Two: Subject-to-Tax Rule (2023 edition). — URL: https://kpmg.com/kpmgus/content/dam/kpmg/pdf/2023/tnf-pillar-2-sttr-jul25-2023.pdf
25. Monique Pisters, Sasha Kerins: EU Direct Tax Newsletter / Grant Thornton, 2024 [sayt]. — URL: https://www.grantthornton.nl/en/insights-en/topics/tax/eu-direct-tax-newsletter2/ (data obrascheniya: 09.11.2024).
26. KPMG (2023). Public vote for Swiss Pillar-Two implementation (2023 edition). — URL: https://kpmg.com/ch/en/insights/taxes/beps-2/public-votes-swiss-pillar-two-implementation.html
