№ 11/2021

Fìnansi Ukr. 2021 (11): 88–102https://doi.org/10.33763/finukr2021.11.088

TAX POLICY

IVANYTSKA Olga ¹, KOSHCHUK Tetiana ²

¹National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute”
OrcID ID : https://orcid.org/0000-0001-5505-8849
²SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0003-1013-4603

Formation of conditions for BEPS analysis in Ukraine

The article reveals the problems related to the formation of conditions for analyzing the transfer of profits between countries according to the OECD indicators of Action 11 of the OECD Recommendations on preventing the Base Erosion and Profit Shifting (BEPS Action Plan) in Ukraine. It is established that the calculation of OECD indicators with data on Ukraine may be complicated due to the lack of relevant statistical information, as well as due to the establishment of the process of processing, aggregation and analysis of information from companies (including new reporting – Notification of participation in an international group of companies and transfer pricing reporting according to the “three-tier model”, which includes Сountry-by-country report). It is determined: 1) what information needed to calculate OECD indicators for BEPS analysis is already available in statistical sources and financial statements of companies; 2) what data for these purposes can be obtained by government agencies from new reporting for international groups of companies and their members in Ukraine, which will be submitted by them from 2021 and later; 3) what economic figures will not be available for BEPS analysis according to OECD indicators after the start of these new reporting forms. The necessity of forming organizational bases for collecting and processing domestic data at macroeconomic and microeconomic levels is substantiated in order to include them in global calculations of OECD indicators and use them in determining the effectiveness of BEPS countering measures in Ukraine.

Keywords:tax base erosion and profit shifting (BEPS), indicators for assessing the scale of BEPS, OECD BEPS Action Plan, international group of companies

JEL: Н21, Н26, Н87

IVANYTSKA O. . Formation of conditions for BEPS analysis in Ukraine / O. . IVANYTSKA, T. . Koshchuk // Фінанси України. - 2021. - № 11. - C. 88-102.

Article original in Ukrainian (pp. 88 - 102)

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