Matches in SemOpenAlex for { <https://semopenalex.org/work/W3037969401> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W3037969401 abstract "Ukraine has joined the BEPS (Base Erosion and Profit Shifting) action plan to combat tax evasion and increase tax transparency around the world. In other words, the state must respond appropriately to ensure the taxation of profits in the country where the taxpayer is engaged in economic activities. Such actions will reduce the transfer of capital to jurisdictions with low levels of taxation, which in turn will help to increase the revenues of the state budget. With regard to the implementation of the provisions of the BEPS Action Plan, Law No. 465-IX introduced the concept of taxation of profits of controlled foreign companies at the level of the controlling entity; introduced a three-tier documentation structure for international groups of companies, which includes transfer pricing documentation (local file), global documentation (master file) and country-by-country reporting; implements provisions 8 to 10 of the BEPS plan to control the distribution of functions, risks and intangible assets within a group of companies, improve the rules for commodity transactions by eliminating the restriction on the use of stock quotes of certain exchanges and allowing the use of quotations for such commodities; the procedure for carrying out the mutual agreement procedure has been determined, which provides for the mechanism of submitting the application for the consideration of the case under the mutual agreement procedure, the requirements for such application, the procedure for the action of the competent authority, etc .; introduced the concept of taxation of dividends equal to dividends, which provides for adjustments to the methodology and procedures envisaged to control transfer pricing when conducting transactions with non-residents." @default.
- W3037969401 created "2020-07-02" @default.
- W3037969401 creator A5058340951 @default.
- W3037969401 creator A5068827937 @default.
- W3037969401 date "2020-05-18" @default.
- W3037969401 modified "2023-10-17" @default.
- W3037969401 title "THE INFLUENCE OF BEPS INITIATIVES ON FORENSIC EXPERTISE CONCERNING THE ISSUE OF TRANSFER PRICING" @default.
- W3037969401 doi "https://doi.org/10.33994/kndise.2020.65.57" @default.
- W3037969401 hasPublicationYear "2020" @default.
- W3037969401 type Work @default.
- W3037969401 sameAs 3037969401 @default.
- W3037969401 citedByCount "0" @default.
- W3037969401 crossrefType "journal-article" @default.
- W3037969401 hasAuthorship W3037969401A5058340951 @default.
- W3037969401 hasAuthorship W3037969401A5068827937 @default.
- W3037969401 hasBestOaLocation W30379694011 @default.
- W3037969401 hasConcept C10138342 @default.
- W3037969401 hasConcept C116168712 @default.
- W3037969401 hasConcept C121955636 @default.
- W3037969401 hasConcept C139719470 @default.
- W3037969401 hasConcept C144133560 @default.
- W3037969401 hasConcept C158016649 @default.
- W3037969401 hasConcept C162324750 @default.
- W3037969401 hasConcept C199360897 @default.
- W3037969401 hasConcept C2776360696 @default.
- W3037969401 hasConcept C2777203310 @default.
- W3037969401 hasConcept C2780141045 @default.
- W3037969401 hasConcept C41008148 @default.
- W3037969401 hasConcept C51303962 @default.
- W3037969401 hasConcept C514942387 @default.
- W3037969401 hasConcept C56666940 @default.
- W3037969401 hasConceptScore W3037969401C10138342 @default.
- W3037969401 hasConceptScore W3037969401C116168712 @default.
- W3037969401 hasConceptScore W3037969401C121955636 @default.
- W3037969401 hasConceptScore W3037969401C139719470 @default.
- W3037969401 hasConceptScore W3037969401C144133560 @default.
- W3037969401 hasConceptScore W3037969401C158016649 @default.
- W3037969401 hasConceptScore W3037969401C162324750 @default.
- W3037969401 hasConceptScore W3037969401C199360897 @default.
- W3037969401 hasConceptScore W3037969401C2776360696 @default.
- W3037969401 hasConceptScore W3037969401C2777203310 @default.
- W3037969401 hasConceptScore W3037969401C2780141045 @default.
- W3037969401 hasConceptScore W3037969401C41008148 @default.
- W3037969401 hasConceptScore W3037969401C51303962 @default.
- W3037969401 hasConceptScore W3037969401C514942387 @default.
- W3037969401 hasConceptScore W3037969401C56666940 @default.
- W3037969401 hasLocation W30379694011 @default.
- W3037969401 hasOpenAccess W3037969401 @default.
- W3037969401 hasPrimaryLocation W30379694011 @default.
- W3037969401 hasRelatedWork W11256441 @default.
- W3037969401 hasRelatedWork W21369922 @default.
- W3037969401 hasRelatedWork W25469976 @default.
- W3037969401 hasRelatedWork W27810562 @default.
- W3037969401 hasRelatedWork W29573172 @default.
- W3037969401 hasRelatedWork W31734286 @default.
- W3037969401 hasRelatedWork W36887042 @default.
- W3037969401 hasRelatedWork W41568369 @default.
- W3037969401 hasRelatedWork W909377 @default.
- W3037969401 hasRelatedWork W34882567 @default.
- W3037969401 isParatext "false" @default.
- W3037969401 isRetracted "false" @default.
- W3037969401 magId "3037969401" @default.
- W3037969401 workType "article" @default.