IMPLEMENTATION OF BEPS PLAN IN UKRAINE: PROBLEMS AND PROSPECTS FOR BUSINESS

Panamanian papers? Paradise Papers? At first glance, something similar to a discount program from travel agencies. Well, almost the same - scandals with discount programs for taxes or offshore scandals. Despite the fact that in the classical offshore schemes there is nothing unlawful, in general they are perceived as something bad. This is primarily due to aggressive tax planning, resulting in large and not very international corporations optimizing their tax burden. In recent times, this is particularly worried by developed economies, which are losing much of their tax revenues to the budgets owing to such aggressive tax planning by international corporations.