Registration Number
0223U003538,
0121U110028
, R & D reports
Title
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
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Head
Oleinikova Liudmyla H., Кандидат економічних наук
Registration Date
22-05-2023
Organization
State Educational Institution "Academy of Financial Management"
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BEPS ACTION PLAN; SYSTEM OF AUTOMATIC EXCHANGE OF TAX AND FINANCIAL INFORMATION (AEOI); CRS STANDARD; INTERNATIONAL TAX AGREEMENTS; EXCHANGE ON REQUEST; TAX INFORMATION EXCHANGE PROCESSES; TAX INFORMATION.
The object of the study is the tax system of Ukraine in the system of international tax relations.
The subject of the study is a set of theoretical, institutional, methodological and practical foundations for the implementation of the plan to combat tax base erosion and tax profit avoidance (BEPS) in Ukraine.
The purpose of the study is to scientifically substantiate the theoretical and institutional foundations, scientific and methodological approaches and practical proposals for improving the legislation of Ukraine and mechanisms for implementing the BEPS Action Plan directions and overcoming the asymmetry of information for tax purposes, as a basis for further implementation of the BEPS Action Plan.
Results and their novelty:
Based on the results of the analysis of the problems, scientific, methodological and practical foundations of the formation of the system of institutional support for automatic exchange of information for tax purposes according to the CRS standard, risks in the field of international initiatives on automatic exchange of information for tax purposes according to the CRS standard were determined.
It was established that in the countries that introduced the automatic exchange of financial information, there are no uniform approaches to ensuring the conditions of exchange at the level of regulatory and legal support and technical support and guaranteeing the security of information, therefore, at the national level, the specified directions underwent changes to meet the general conditions and criteria of automatic exchange
An assessment of the international experience of implementing automatic information exchange for taxation purposes was carried out.
Product Description
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Dolzhenko Inna I.
Klymenko Maksym V.
Maiba Alyona А.
Oleinikova Luidmyla H.
Soroko Svitlana I.
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2023-05-22
