JOINING TO THE PLAN OF BEPS AND DEVELOPMENT OF TAX CONTROL OF THE TRANSFER PRICING IN UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2018, Vol 4, Issue
Abstract
The article is devoted to research of legal aspects and range of problems of process of joining of Ukraine to Plan of BEPS. The key steps of the state are determinated in the direction of joining and realization of Plan. Drawn conclusion about expedience of joining by introduction of minimum standard of Plan BEPS and about the directing role of the last in relation to tax control of the transfer pricing in Ukraine.
Authors and Affiliations
В. Б. Марченко
Keywords
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