Advance pricing agreements in the context of the campaign to address base erosion and profit shifting.

  • P. O. Selezen кандидат юридичних наук, старший науковий співробітник, провідний науковий співробітник відділу дослідження проблем оподаткування юридичних осіб НДІ фіскальної політики Університету ДФС України
Keywords: base erosion, advance pricing, transfer pricing, OECD, international cooperation.

Abstract

Ukraine enjoyed the global campaign to address base erosion and profit shifting in November 2016. This fact determines the necessity to implement measures that could influence on the mechanism of functioning of advance pricing agreements. The author pays attention to the description of such influence and defines measures that are required to be implemented in Ukraine.

References

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Published
2017-04-03
How to Cite
Selezen, P. O. (2017). Advance pricing agreements in the context of the campaign to address base erosion and profit shifting. Scientific Papers of the Legislation Institute of the Verkhovna Rada of Ukraine, (2), 111-117. https://doi.org/10.32886/instzak.2017.02.18