@article{Kapustina2016review, author={Kapustina, L.M. and Portnov, N..}, title={Review and appraisal of the implementation of OECD initiatives, "the erosion of the tax base and the withdrawal of profits from taxation"}, journal={Russian Journal of Management}, publisher={Publishing Center RIOR}, year={2016}, pages={266-270}, volume={4}, issue={3}, }