The Methodological Bases of Forming a Report in the Context of Countries in Terms of Implementation of Requirements of the BEPS Action Plan in Ukraine
The article is aimed at developing the conceptual bases for the formation of official reporting on transfer pricing, in particular the country-by-country reporting. It is substantiated that the country’s recognition of the generally accepted standards of countering the aggressive tax planning requir...
Main Authors: | Krutova Angelika S., Nesterenko Oksana O. |
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Format: | Article |
Language: | English |
Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2019-09-01
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Series: | Bìznes Inform |
Subjects: | |
Online Access: | https://www.business-inform.net/export_pdf/business-inform-2019-9_0-pages-210_217.pdf |
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