IMPROVEMENT OF TRANSFER PRICING REPORTING SYSTEM IN UKRAINE FOR THE PURPOSES OF FULFILLMENT BY UKRAINE OF OBLIGATIONS UNDER BEPS ACTION PLAN
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 3
Abstract
The article analyzes the Action 13 of the BEPS (Base Erosion and Profit Shifting) Action Plan for the purposes of reforming the transfer pricing reporting system in Ukraine. The article analyzes the current state, namely, the deduction by multinational corporations of taxable profits outside Ukraine. The article contains substantiation of necessity of rules on the three-tier transfer pricing reporting system implementation with the aim of Ukraine joining the global system for the exchange of transfer pricing reports with the purpose of effective performance by the tax authorities of the fiscal function. The experience of foreign countries on implementing the requirements of Action 13 of the BEPS Action Plan is analyzed.
Authors and Affiliations
Nykyta LARIONOV
Keywords
Related Articles
- EP ID EP673223
- DOI -
- Views 67
- Downloads 0
HE SYSTEM OF OBJECTS IN THE SPHERE OF HEALTH CARE FOR LEVELS OF RENDERING MEDICAL CARE
The legal status, profile and direction of institutions in the field of health care according to the levels of medical care is considered. The main attention is given to the characteristics of secondary (specialized) med...
UNDELEGATED RIGHTS WITHIN THE STRUCTURE OF CRIMINAL PROCEDURAL STATUS OF THE ACCUSED (CRIMINAL DEFENDANT) UNDER UKRAINIAN LEGISLATION
The author of the article studies the issue of the extent of inalienable personal procedural rights of the accused (criminal defendant) that has not been regulated in the criminal procedural legislation of Ukraine, which...
INTRODUCTION OF UNEXPECTED CONDITIONS OF CORPORATE RIGHTS TO THE LEGISLATION OF UKRAINE
The article examines the introduction of irrevocable powers of attorney on corporate rights in ukrainian legislation. The changes in the legislation concerning the maintenance of a new institute – irrevocable powers of a...
FUNCTIONS OF FOSTER CARE INSTITUTION FOR CHILDREN
The article is dedicated to issues of functions of Foster Care Institution for children in Ukraine. Main functions of Foster Care and its’ classification are proposed on the base of analysis of different kinds of Foster...
CONCEPT OF THE CONTRACT OF SALE AND PURCHASE OF PROPERTY RIGHTS ON REAL ESTATE
In the article the concept of the contract of sale and purchase of property rights of residential and non-residential real estate, which will be built in the future are analyzed. The regulatory and legal framework, which...