Міжнародне співробітництво в галузі регулювання агресивного податкового планування
Ключові слова:
BEPS, податкове планування, Common Reporting Standard, міжнародна корпорація
Анотація
Стаття присвячена дослідженню міжнародного співробітництва в галузі регулювання агресивного
податкового планування. Досліджено основні ініціативи в сфері обмеження податкового планування,
вивчені BEPS як ключова міжнародна ініціатива і визначено передумови реалізації заходів BEPS в
Україні.
Посилання
1. Convention on Mutual Administrative Assistance in Tax Matters. URL: http://www.oecd.org/ctp/
exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax-matters.htm.
2. Addressing the Tax Challenges of the Digital Economy, Action 1. 2015 Final Report. URL:
http://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-
report-9789264241046-en.htm.Актуальні проблеми держави і права
3. Neutralising the Effects of Hybrid Mismatch Arrangements. Action 2. URL:
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-
mismatch-arrangements-action-2-2015-final-report_9789264241138-en#.WRH7HdLyiUk.
4. Designing Effective Controlled Foreign Company Rules. Action 3. URL: http://www.keepeek.com/
Digital-Asset-Management/oecd/taxation/designing-effective-controlled-foreign-company-rules-action-
3-2015-final-report_9789264241152-en#.WRH8R9LyiUk.
5. Limiting base erosion involving interests, deductions and other financial payments. Action 4. URL:
http://www.oecd.org/tax/beps/limiting-base-erosion-involving-interest-deductions-and-other-financial-
payments-action-4-2016-update-9789264268333-en.htm.
6. BEPS Action 5 on Harmful Tax Practices: Transparency Framework. URL: https://www.oecd.org/
tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-framework.pdf.
7. The principal purpose test in tax treaties under BEPS 6. URL: http://www.ey.com/Publication/
vwLUAssets/EY-the-principal-purpose-test-in-tax-treaties-under-BEPS-6/$File/EY-the-principal-
purpose-test-in-tax-treaties-under-BEPS-6.pdf.
8. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7. 2015 Final Report.
URL: http://www.oecd.org/ctp/preventing-the-artificial-avoidance-of-permanent-establishment-status-
action-7-2015-final-report-9789264241220-en.htm.
9. Mandatory Disclosure Rules. Action 12. URL: http://www.oecd.org/tax/mandatory-disclosure-
rules-action-12-2015-final-report-9789264241442-en.htm.
10. Making dispute resolution mechanism more effective Action 14. URL: http://www.oecd.org/ctp/
making-dispute-resolution-mechanisms-more-effective-action-14-2015-final-report-9789264241633-en.
htm.
exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax-matters.htm.
2. Addressing the Tax Challenges of the Digital Economy, Action 1. 2015 Final Report. URL:
http://www.oecd.org/ctp/addressing-the-tax-challenges-of-the-digital-economy-action-1-2015-final-
report-9789264241046-en.htm.Актуальні проблеми держави і права
3. Neutralising the Effects of Hybrid Mismatch Arrangements. Action 2. URL:
http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/neutralising-the-effects-of-hybrid-
mismatch-arrangements-action-2-2015-final-report_9789264241138-en#.WRH7HdLyiUk.
4. Designing Effective Controlled Foreign Company Rules. Action 3. URL: http://www.keepeek.com/
Digital-Asset-Management/oecd/taxation/designing-effective-controlled-foreign-company-rules-action-
3-2015-final-report_9789264241152-en#.WRH8R9LyiUk.
5. Limiting base erosion involving interests, deductions and other financial payments. Action 4. URL:
http://www.oecd.org/tax/beps/limiting-base-erosion-involving-interest-deductions-and-other-financial-
payments-action-4-2016-update-9789264268333-en.htm.
6. BEPS Action 5 on Harmful Tax Practices: Transparency Framework. URL: https://www.oecd.org/
tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-framework.pdf.
7. The principal purpose test in tax treaties under BEPS 6. URL: http://www.ey.com/Publication/
vwLUAssets/EY-the-principal-purpose-test-in-tax-treaties-under-BEPS-6/$File/EY-the-principal-
purpose-test-in-tax-treaties-under-BEPS-6.pdf.
8. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7. 2015 Final Report.
URL: http://www.oecd.org/ctp/preventing-the-artificial-avoidance-of-permanent-establishment-status-
action-7-2015-final-report-9789264241220-en.htm.
9. Mandatory Disclosure Rules. Action 12. URL: http://www.oecd.org/tax/mandatory-disclosure-
rules-action-12-2015-final-report-9789264241442-en.htm.
10. Making dispute resolution mechanism more effective Action 14. URL: http://www.oecd.org/ctp/
making-dispute-resolution-mechanisms-more-effective-action-14-2015-final-report-9789264241633-en.
htm.
Опубліковано
2019-12-19
Розділ
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