Search academic texts

Information × Registration Number 0219U001147, 0118U004102 , R & D reports Title Mutual Agreement Procedure in the Context of Conventional Relations of Ukraine in the Area of Taxation: Current State and Development Prospects popup.stage_title Head Tymchenko Leonid Dmytrovych, Registration Date 16-01-2019 Organization National university of state tax servise of Ukraine popup.description2 The object of research is presented by the social relations in the area of dispute resolution concerning taxation or the probability of taxation not in accordance with the tax treaty provisions via mutual agreements procedure (MAP). The purpose of the research is the characteristics of modern conditions and development tendencies of tax treaty dispute resolution via MAP based on the generalization of positive world experience with the formulation of the proposals on the improvement of the MAP mechanism in Ukraine. Reserch methods are dialectical method, historical method, comparative method, formal legal method and structural-functional menthod. The research includes the characteristics of MAP as a dispute resolution mechanism and the description of its evolution; the characteristics of the OECD approach to regulation of MAP; the analysis of the BEPS minimum standards on MAP and the positive experience of itheir implementation in Canada, Germany and Spain; the proposals for improvement of the MAP mechnism in Ukraine taking into account its modern practice of application and normative regulation. Based of the results of research, the authors propose to adopt the guidelines of tax dispute resolution on the basis of MAP. Its draft is included in the report. Product Description popup.authors Євсеєва Ірина Олександрівна Далте Юрій Валентинович Кармаліта Марія Володимирівна Присяжнюк Наталія Василівна Проценко Євген Олександрович Селезень Павло Олександрович Цимбал Петро Васильович popup.nrat_date 2020-04-02 Close