In 2013, the OECD developed BEPS Actions Plan, a plan against the tax base erosion and profit shifting. The main goal of this plan is to solve the problem of double non-taxation or incomplete taxation.
Anna Senchenko, LL. M.

Anna Senchenko, LL. M.
Leading Lawyer
Tax and Legal Practice
Korpus Prava (Russia)
- University of London, Master of Laws (LL.M.), international business law
- Financial University under the Government of the Russian Federation (Moscow), financial law
- Speaks Russian and English
- The main field of activity is project consulting, as well as tax and legal audit of business.
- Has huge experience in tax planning and corporate administration of foreign companies.

For years the Organisation for Economic Co-operation and Development (OECD) has advocated a policy of improved international tax co-operation between governments.
The "beneficial owner of income" institution was introduced into the Tax Code of the Russian Federation only in 2015, but has been successfully applied in other countries (including in Switzerland, Austria, Germany, the Netherlands, etc.).

Since December 2013, deoffshorization of Russian business has been one of the most popular tax topics. At the beginning of the previous year, the Ministry of Finance published a letter describing prevailing schemes of tax mitigation using advantages stipulated in agreements for double taxation.