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Information × Registration Number 0223U002883, 0121U110029 , R & D reports Title Scientific substantiation of methodical approaches of reporting across countries for tax purposes popup.stage_title Head Oliinyk Yana V., Доктор економічних наук Registration Date 15-03-2023 Organization State Educational Institution "Academy of Financial Management" popup.description2 INTERNATIONAL TAXATION SYSTEM, TAX LEGISLATION, TRANSFER PRICING, COUNTRY-BY-COUNTRY REPORT, AUTOMATIC EXCHANGE OF INFORMATION, CONFIDENTIALITY, OECD, BEPS ACTION PLAN. The purpose of the research is scientific substantiation of ways of improving Ukrainian legislation in the field of international exchange of information for tax purposes and development of projects of regulatory legal acts in the field of country-by-country reporting. The value of the research results includes creation of institutional conditions for strengthening the transparency of financial flows of multinational enterprises for tax administrations and providing them with relevant information for assessment and investigation of risks of transfer pricing. Results of the research and their novelty: basing on the results of the analysis of institutional support for the use of country-by-country reporting as an information source for tax risk assessment and the study of the relevant OECD guidelineth, expediency of implementation of key provisions into the national legal framework has been proven, that will contribute to the process of harmonizing the last one with the requirements of the OECD ; international practices of proper use and ensuring the confidentiality of information that is the subject of exchange were summarized and systematized, which made it possible to determine the best approaches to these issues and justify the directions of their implementation in Ukraine; directions for improving the methodical provision of confidentiality and protection of information contained in country-by-country reports, substantiated by means of justification of proposals on the implementation of international recommendations on ensuring confidentiality and security of tax data exchange, that allowed to take into account the recommendations of the OECD and, for the first time, based on the results of the research to propose a project of Methodological recommendations. Product Description popup.authors Kryshtopa Iryna I. Kucheriava Maria V. Nikolenko Larysa A. Oliinyk Yana V. Pavlyuk Klavdiia V. Svyrydenko Maryna B. Topchiy Oksana V. Chukhraieva Nataliіa М. Shandyba Volodymyr I. popup.nrat_date 2023-03-15 Close