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0223U003521,
0121U110028
,
Institutional framework of implementing the exchange of information for tax purposes in the context of the measures envisaged by the BEPS Action Plan (Base erosion and Profit Shifting) and monitoring of international law in this area
Oleinikova Liudmyla H., Кандидат економічних наук
19-05-2023
State Educational Institution "Academy of Financial Management"
BEPS, AUTOMATIC EXCHANGE OF INFORMATION IN TAX MATTERS, COMMON REPORTING STANDARD CRS, REPORTABLE FINANCIAL INSTITUTIONS, REPORTABLE ACCOUNTS. Object of research: the tax system of Ukraine in the system of international tax relations in the conditions of ensuring tax transparency. Purpose: scientific substantiation of theoretical and institutional foundations, scientific-methodical approaches and practical proposals for improving the legislation of Ukraine and mechanisms for introducing automatic information exchange for tax purposes, as a basis for further implementation of the BEPS Action Plan and monitoring of international legislation in this area. Research methods: analysis and synthesis; comparative analysis; historical; graphic. Results and their novelty: 1. For the implementation of international initiatives on the application of the CRS standard in Ukraine, it is proposed to clarify the normative and legal regulation of the following aspects: completeness of information in separate reports; storage of documentation (terms and conditions); confidentiality of information exchange and the circle of authorized persons who carry it out; protection of information and the conditions for its proper use, ensuring the possibility not only to provide information to foreign jurisdictions, but also to receive it from abroad regarding Ukrainian residents. 2. Amendments to normative legal acts and a new edition of certain norms were formulated in order to improve the results of the international assessment of Ukraine regarding transparency and information exchange for tax purposes. 3. Scientific and methodological approaches have been developed and recommendations have been made regarding the procedure for collecting and transmitting information to fulfill Ukraine's international cooperation obligations regarding the automatic exchange of information on financial accounts according to the CRS standard.
Ivanytska Olha M.
Bogdan Ivan V
Buhai Volodymyr Z.
Dashko Iryna M.
Dolzhenko Inna Ivanivna
Klymenko Kateryna V.
Koshchuk Tetiana V.
Kudriashov Vasyl P.
Maiba Alyona А.
Oleinikova Luidmyla H.
2023-05-19
Updated: 2025-12-07
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