Implementing in ukraine measures on decreasing budget losses due to tax optimization of TNCS
Journal Title: Економіка. Фінанси. Право - Year 2017, Vol 12, Issue
Abstract
The article reveals the essence of the strategy provided by transnational corporations concerning base erosion and profit shifting (BEPS). Tax competition has led to significant differences in the norms of national legislation, which allowed global corporate structures to manipulate the form and locations of incomes through a network of subsidiaries. The author analyzes BEPS and the importance of it implementation in Ukraine.
Authors and Affiliations
Yevheniia Anatoliivna Vasiuk
Keywords
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