Registration Number
0222U002759,
0121U110029
, R & D reports
Title
Scientific substantiation of methodical approaches of reporting across countries for tax purposes
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Head
Oliinyk Yana V.,
Registration Date
15-02-2022
Organization
State Educational Institution "Academy of Financial Management"
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Scientific Research Work Report.
The object of research is international and national regulations on international exchange of tax information.
The subject of the study is the institutional aspects of ensuring the introduction of Country-by-Country Report of the international group of companies.
The purpose of the study is scientifical substantiation of the ways to improve the legislation of Ukraine in the field of international exchange of information for tax purposes.
Results and novelty: OECD recommendations on ensuring confidentiality and appropriate use of data obtained in the framework of international information exchange for tax purposes are analyzed; the expediency of implementation of the OECD recommendations on ensuring the confidentiality and appropriate use of data obtained in the framework of international information exchange for tax purposes was identified and argued; analyzed international experience and common mistakes in ensuring the confidentiality, protection and use of information Country-by-Country report of the international group of companies; based on the experience of the countries studied, we considered the legal framework for the protection of the confidentiality of tax information transmitted, as well as administrative policies and practices for its protection in different tax administrations which identified the main differences in the penalty for violation confidentiality, and general approaches to ensuring confidentiality through the introduction of appropriate requirements to the tax legislation of countries; analized the state of national institutional and organizational support for confidentiality and data protection standards, as well as the proper use of information contained in the Country-by-Country report; methodological bases of ensuring the necessary level of effective protection of confidentiality
are determined and directions of their realization in Ukraine are offered.
Product Description
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Kryshtopa Iryna I.
Murashko Olena Volodymyrivna
Nikolenko Larysa A.
Oliinyk Yana V.
Topchiy Oksana V.
Chukhraieva Nataliia М.
Shablysta Liubov M.
Shevchenko Nataliia I.
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2022-03-09
