TY  JOUR
TI  Review and appraisal of the implementation of OECD initiatives, "the erosion of the tax base and the withdrawal of profits from taxation"
KW  transfer pricing
KW  beneficial owner
KW  low-tax jurisdictions
KW  international tax planning
KW  MNCs.
JO  Russian Journal of Management
AU  Kapustina, L.M.
AU  Portnov, N..
PY  2016
IS  4
PB  Publishing Center RIOR