%0 Journal Article
%T Review and appraisal of the implementation of OECD initiatives, "the erosion of the tax base and the withdrawal of profits from taxation"
%A Kapustina, L.M.
%A Portnov, N..
%K transfer pricing, beneficial owner, low-tax jurisdictions, international tax planning, MNCs.
%J Russian Journal of Management
%D 2016
%N 4
%P 4
%I Publishing Center RIOR