BEPS Plan in Ukraine: Current Situation and Implementation Perspectives.

Abstract

Gaps in the tax laws of the country create conditions for exit from taxation and can provoke social conflicts in society. The Organization for Economic Co-operation and Development, within the framework of the BEPS Plan, is trying to prevent the artificial move of profits to low tax jurisdictions to evade taxes. The aim of the study is to analyze the implementation practices of the BEPS Plan in Ukraine from the point of view of finding solutions to problems and directions. The paper analyzes the current state, problems and prospects of the implementation of the BEPS Plan in Ukraine. According to the results of the research, conclusions are drawn, directions for further work are outlined.