Nastasyinsky Lane, 3, p. 2
Moscow, 127006
Russia
3-5 Gazetny Lane
Moscow, 125009
Financial Research Institute
Gaidar Institute for Economic Policy
base erosion, distortion of competition, multinational corporations, tax competition, developing country, tax policy
international taxation, double tax treaty, OECD Model Tax Convention, beneficial owner of income, person entitled for income, tax avoidance, Russian Federation
Tax policy, Withholding tax, Tax treaty, Investment hub, Transitional economy, Nordic states, Baltic states, former-USSR, FDI, inequality
Tax Policy; Tax Competition; International Tax; FDI; Tax Avoidance; MNE
Russian economy, SME