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Registration Number

0217U003126, 0116U004967 , R & D reports

Title

Institute of beneficial ownership in Ukraine and possible directions of its improvement in the context of international experience

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Head

Timchenko Leonid Dmitrievich,

Registration Date

19-01-2017

Organization

National university of state tax servise of Ukraine

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The area of research is represented by social relations in the context of application of demands on beneficial owner in Ukraine. The purpose of research is generalization of application of the concept of beneficial owner in Ukraine with revealing of its problem aspects and formulating of propositions on its improvement on the basis of positive foreign experience. Methods of research include dialectical method, comparative method, historical method, formal method, method of structural and functional analisys. The research has allowed to obtain next results: 1) characreristic of demands of OECD Model Tax Convention on the beneficial owner of income in the context of its changes in 2014; 2) definition of key approaches to interpretation of the concept of beneficial owner of income on the basis of judicial practice in such countries as Canada and the United Kingdom; 3) generalization of Ukrainian experience in application of the concept of beneficial owner with formulation of its problem aspects of the basis of judicial practice; 4) formulation of recomendations on the improvement of the concept of beneficial owner in Ukraine including changes to national legislation. It is the first compex research on the concept of beneficial ownber in Ukraine. Its results maight be implemented in the activity of the State Tax Service of Ukraine and the Ministry of Finance.

Product Description

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Євсеєва Ірина Олександрівна
Білецька Ганна Миколаївна
Грищенко Наталія Іліївна
Селезень Павло Олександрович
Сидоренко Олексій Миколайович
Стадник Марина Вікторівна
Тимченко Леонід Дмитрович

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2020-04-02