// Year of the Planet. 2013. Yearbook. P. 56-64
The article analyzes the Action Plan adopted at Saint- Petersbourg G-20 Summit in 2013, which sets up a roadmap to fight against legal tax avoidance, including offshore tax evasion, by multinational companies. The domestic and international instruments provided by the Plan as well as its possible consequences for the multinationals are considered. It is stressed that the action Plan marks a turning point in the history of international tax co-operation.
G-20, international tax co-operation, finance, global management, deoffshorization
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