Concept and essence of controlled operations under tax legislation of Ukraine
Journal Title: Право та державне управління - Year 2017, Vol 3, Issue
Abstract
The concept of “controlled operation” in accordance with international legal acts and leg- islation of Ukraine is explored. The concept of controlled operation is disclosed by analysis of three criteria for assigning business operations to controlled, namely: subjective, objective and cost. It is proposed to introduce amendments to the Tax Code of Ukraine and to include internal economic transactions between residents to the range of controlled operations.
Authors and Affiliations
Р. В. Джох
Keywords
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