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
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