Subject. The article addresses the adaptation of key elements of the "two pillars" of BEPS 2.0, such as the redistribution of taxing rights and global minimum tax, to the Russian tax system in the context of international standards transformation and changing foreign economic environment. Objectives. The purpose is a comprehensive analysis of possibilities to implement BEPS 2.0 provisions in the Russian Federation, and assessment of economic, fiscal, and administrative consequences for the national business and the State. Methods. The study employs the comparative legal analysis of BEPS 2.0 norms and Russian tax legislation, predictive modeling of fiscal effects of global minimum tax introduction. Results. The implementation of BEPS 2.0 provisions in the Russian tax system is a multidimensional process, requiring the synchronization of international standards with national economic and legal realities. The key condition for the reform is the adaptation of Pillar 1 and Pillar 2 mechanisms to the specifics of the Russian economy. The paper formulates recommendations aimed at balancing the fiscal interests of the State and sustainability of the business. It is required to modernize tax administration through the automation of reporting, develop a dialogue between the regulator and companies to minimize conflicts of jurisdiction, adjust international agreements to eliminate double taxation. Conclusions. The key barriers to the implementation are legal, administrative, and technological constraints. The contradictions between the principles of digital taxation and traditional rules for permanent representation require a revision of the "economic presence" concept. The development of adapted minimum taxation mechanisms and modernization of tax administration are priorities.
Keywords: BEPS 2.0, taxation, erosion of tax base, public finances, redistribution of tax rights
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