INTERNATIONAL TAX PLANNING IN A WORLD OF GLOBAL TRANSPARENCY
Journal Title: Международный научный журнал "Интернаука" - Year 2018, Vol 1, Issue 14
Abstract
On 15 July 2014, the OECD published the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also known as the Common Reporting Standard or CRS. Since then 102 jurisdictions have committed to commence exchange of information on non-residents bank accounts in 2017 or 2018. Unfortunately, Ukraine is not in the list of the countries participating in the exchange. With exchanges under the CRS, having now commenced amongst almost 50 jurisdictions there has been a major shift in international tax transparency and the ability of jurisdictions to tackle offshore tax evasion. This article studies the influence of the automatic exchange of financial information on the global tax transparency and international tax planning trends.
Authors and Affiliations
Anastasiia Baskova
INDUSTRIAL DEVELOPMENT OF SOUTHERN YAKUTIA IN TERRITORIES OF TRADITIONAL NATURE MANAGEMENT OF INDIGENOUS SMALL PEOPLES OF NERYUNGRI DISTRICT
In this article, the influence of mining companies on the native habitat of indigenous small peoples of the North in Neryungri district is considered. The ways of solving possible negative consequences are suggested.
INNOVATION ACTIVITIES OF ENTERPRISES OF LIGHT INDUSTRY IN THE CURRENT ECONOMIC CONDITIONS
The current status and identified weaknesses, the advantages and prospects of development of innovative activity of the enterprises of light industry in Ukraine.
FORECASTING THE RESULTS OF SPORTS EVENTS BASED ON DATA MINING METHODS
Some of the most commonly used, existing at the moment, today’s data mining methods were reviewed and analyzed. Also the relevance of using them in forecasting the results of sports events was considered.
РОЛЬ РАСПРЕДЕЛЁННЫХ ХЕШ-ТАБЛИЦ В ПОСТРОЕНИИ ЭФФЕКТИВНЫХ ДЕЦЕНТРАЛИЗОВАННЫХ СЕТЕЙ
В статье рассматривается роль распределённых хеш-таблиц в построении эффективных децентрализованных сетей.
THE DEVELOPMENT WORK OF THE TEACHER IN EDUCATIONAL WORK WITH PRESCHOOL CHILDREN
The theoretical and practical aspects of the creative abilities of the teacher in educational work with preschool children.