PROBLEMS AND PROSPECTS OF FORMING A LEGAL REGULATION SYSTEM FOR TAX PLANNING OF INTERNATIONAL CORPORATIONS IN UKRAINE
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 48, Issue 1
Abstract
The tax legislation of Ukraine from the position of identification of the prerequisites for the formation of a system of legal regulation of the tax planning of international corporations is analyzed in the article. It is determined that the legislation of Ukraine restricts the use of separate tax planning tools (transfer pricing, credit and financial transactions between related persons), whereas complex measures to regulate it are not implemented today. The directions for improvement of the tax legislation have been substantiated in order to minimize the negative consequences of the use of mechanisms of tax planning by international corporations in Ukraine.
Authors and Affiliations
Ю. О. Мельник
Keywords
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