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Information × Registration Number 0224U003023, 0123U101612 , R & D reports Title Monitoring the implementation of measures provided for in the BEPS (Base erosion and Profit Shifting) Action Plan in the context of justifying further improvement of tax legislation popup.stage_title Head Oliinyk Yana V., Доктор економічних наук Registration Date 27-03-2024 Organization State Educational Institution "Academy of Financial Management" popup.description2  INTERNATIONAL TAXATION SYSTEM, TAX LEGISLATION, OECD, BEPS ACTION PLAN, ATAD I, ATAD II, LEGISLATION MONITORING. The purpose of the research is scientific justification of further improvement of tax legislation in the context of implementation of measures provided for by the BEPS Action Plan. Results and their novelty: improved practical approaches to the implementation of the BEPS Action Plan through the study of the experience of implementing EU directive requirements and OECD recommendations in the context of the implementation of the BEPS Action Plan in EU member states; improved methodical approaches to monitoring the implementation of the measures provided for in the BEPS Action Plan by conducting a comparative analysis of EU directive requirements and OECD recommendations; a vision has been developed for the institutional support of the implementation process of the BEPS Action Plan to national tax legislation through its analysis; methodical approaches to monitoring the implementation of measures provided for by the BEPS Action Plan were further improved through a comparative analysis of national tax legislation, EU directive requirements and OECD recommendations; developed a scientific vision of the state of implementation of the BEPS Action Plan measures in the context of determining its effectiveness and compliance through a comparative analysis of EU directive requirements and OECD recommendations; scientific approaches have been developed to improve the institutional support of the process of further implementation of the BEPS Action Plan into national tax legislation through the analysis of the results of the assessment of the state of implementation of the BEPS Action Plan measures in the context of determining its effectiveness and compliance, which allowed to determine the main directions of modernization of the national tax legislation. Product Description popup.authors Balakin Robert L. Kryshtopa Iryna I. Liubchenko Oleksii M. Oliinyk Yana V. Pavlyuk Klavdiia V. Chukhraieva Nataliіa М. popup.nrat_date 2024-03-27 Close