Despite mutual sanctions and international controversies, the 2020s have witnessed the establishment of an international consensus regarding measures to combat the erosion of the tax base and tax evasion. To date, in the evolution of the international tax regime and the role of the institutions governing it, a coherent tax policy for transnational taxation has acquired an independent status and has been integrated into the national legislations of not only G20/OECD countries but also the majority of nations with developed tax systems. However, the turbulent economic processes of the past two decades have compelled many countries to seek methods of supporting their national economies, including the provision of economic preferential treatment in investment and tax spheres, thereby undermining previously achieved agreements. The divergent positions of even G20/OECD countries and the United States, coupled with the use of sanctions as a pressure tool, threaten to dismantle the consensus reached by 2017 regarding the BEPS plan. Furthermore, developed economies and highly integrated entities are pursuing competing tax policies and enacting their own global legislation concerning transnational taxation. The scale of changes outlined in the final BEPS reports, along with the adoption of these competing legislative measures, is contributing to an increase in tax administration costs and a heightened economic burden.
S. P. Bortnikov (Sun,) studied this question.