Auditor Auditor Аудитор 1998-0701 96674 10.12737/1998-0701-2025-11-2-15-21 Налоги и налогообложение TAXES AND TAXATION Налоги и налогообложение Analysis of the Implementation of Global Tax Reform in the Area of Deoffshorization and Erosion of the Tax Base and Its Possible Consequences for the Russian Federation Анализ реализации глобальной налоговой реформы в области деофшоризации и размывания налоговой базы и ее возможных последствий для России Бобошко Д. Ю. Boboshko D. Yu.

кандидат экономических наук;

candidate of economic sciences;

 Теплякова Ю. С. Teplyakova Yu. S. teplyakovaj@mail.ru Национальный исследовательский технологический университет "МИСиС" National University of Science and Technology "MISIS" ООО «Б1 — Консалт» Россия B1 — Consult LLC Russian Federation 25 03 2025 25 03 2025 11 2 15 21 25 03 2025 https://zh-szf.ru/en/nauka/article/96674/view

В статье подробно рассматривается один из двух основополагающих элементов глобальной налоговой реформы по борьбе с офшорами и по размыванию налоговой базы (Pillar 2), проводимой ОЭСР, а также последствия его введения для экономики любого государства. Проанализированы рекомендованные шаги, которые должны быть предприняты странами для имплементации Pillar 2. Был проведен анализ того, какими будут последствия после введения компонента в России в текущих экономических условиях, как минимальный национальный налог (QDMTT) может закрыть нерешенные вопросы по двойному налогообложению без необходимости введения первичного и вторичного правил Pillar 2 и какие российские международные группы компаний уже сейчас подпадают под этот компонент плана BEPS.

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.

 международная группа компаний BEPS Pillar 2 двойное налогообложение «налоговые гавани» СоИДН multinational enterprises BEPS Pillar 2 double taxation tax havens double tax treaty

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