Change of emphasis in the international tax law of the XXI century: BEPS
In the 21st century, many common social phenomena undergo strong changes dictated by a change in the vectors of development of states and the development of civil society. The increase in the tax burden of society in developed countries, with the parallel invariably low level of taxation of international groups of companies operating in their territories, led to a public request for a change in the situation with increasing tax revenues from such groups. International tax law is changing reflecting these demands of society. The Russian Federation is actively involved in this process.