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Information × Registration Number 0222U002394, 0120U104554 , R & D reports Title Joint tax audits with the participation of representatives of different states and their legal support popup.stage_title Head Tymchenko Leonid D., Доктор юридичних наук Registration Date 13-02-2022 Organization University of the State Fiscal Service of Ukraine popup.description2  The publication identifies the nature and types of joint tax audits, analyzes the main recommendations for their conduct by leading international associations (OECD, Forum on Tax Administration, etc.); the advantages and possible challenges in using the potential of joint tax audits in the context of ensuring the balance of private and public interest in the field of taxation are identified; the experience of conducting joint tax audits in foreign countries is generalized and characterized; proposals have been formulated to create appropriate regulatory framework for conducting joint tax audits in Ukraine. Joint tax audits are a new form of administrative cooperation, which involves the simultaneous control of representatives of two or more tax offices of different states (jurisdictions) against companies operating in their territories and engaged in cross-border economic activities. The advantages of using the potential of joint tax audits are improving the quality of audit work, reducing corruption risks and the likelihood of tax disputes. Ukraine should already start working actively to create an appropriate regulatory framework for the possibility of conducting a joint tax audit, which as a procedural mechanism, on the one hand, will increase the effectiveness of tax control through a comprehensive study of taxpayers, and on the other hand - reduce the impact of corruption factors. At this stage, the introduction of the tools of joint tax audits for Ukraine will ensure an appropriate level of legal certainty in tax relations concerning to: 1) transfer pricing; 2) the activities of permanent missions; 3) application of the provisions of agreements on avoidance of double taxation. The publication is designed for a wide range of readers, primarily scientists, employees of the Ministry of Finance of Ukraine, the State Tax Service of Ukraine, practitioners interested in international cooperation in the field of taxation, teachers and students. Product Description popup.authors Yevsieieva Iryna O ZADOROZHNIA LINA Karmalita Mariia V. Panasiuk Natalia S Selezen Pavlo Oleksandrovych Stadnyk Marina V popup.nrat_date 2022-03-09 Close