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

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.