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Information × Registration Number 0220U100325, 0118U000282 , R & D reports Title Settlement of conceptual and terminological differences and improvement of corporate reporting in the context of European integration popup.stage_title Head Yefymenko Tetiana I., Доктор економічних наук Registration Date 15-01-2020 Organization State Educational Institution "Academy of Financial Management" popup.description2  CORPORATE REPORTING, SUSTAINABLE DEVELOPMENT, ACTION PLAN ON BEPS, CbC REPORT OF MULTINATIONAL ENTITIES, MANAGEMENT REPORT. The object: the international and domestic regulatory and legal framework for combating aggressive tax planning. The objective: scientific substantiation of modernization of the regulatory system in the field of counteracting aggressive tax planning through the regulation of conceptual and terminology discrepancies and formation of methodological basis of improvement of national legislation to the requirements of international legal acts in the context of Action plan on BEPS realization, the development of methodological and organizational support for the preparation of the CbC report. Research methods: the method of theoretical generalization; systematic approach; modelling method; analysis and synthesis. The research results and their novelty: the innovative model of modernization of the national regulation system for policy implementation in the sphere of counteracting aggressive tax planning; first identified areas of improvement of national legislation on tax issues through the adaptation of the recommendations of international standards of tax control; forms and ways of interaction of state bodies, MNEs, international organizations in the process of standardization in the sphere of combating tax base erosion and profit elimination have been determined; the methodological approach to ensuring the transparency of information on the distribution of income, economic activity and taxes paid in different countries is scientifically substantiated; the institutional measures were determined for the improvement of national regulatory support for regulating country-by-country reporting in the context of the implementation of the BEPS Action Plan. Product Description popup.authors popup.nrat_date 2020-04-02 Close