[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/asr/journl/v9y2019i2p480-491.html
   My bibliography  Save this article

Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests between bona fide taxpayers and fiscal authorities. Ukraine has attempted to use such instrument since the introduction of the transfer pricing control. Nevertheless, no APA has yet been concluded in Ukraine. The authors use methods of comparative legal analysis, historical analysis and legal modelling to describe the evolution of the normative regulation of the procedure for APAs and reveal the factors which have impacted on the attractiveness of APAs for taxpayers. There are also a few propositions on improvement of the procedure for APAs in Ukraine, which are formulated on the basis of best practices of developed and developing countries. Proposed changes concern the opportunity to revise APAs, the introduction of special features in the procedure for APAs in case of their bi - or multilateral character and the alignment of the access to the procedure for APAs in Ukraine

Author

Listed:
  • Pavlo Selezen

    (Candidate of legal sciences; associate professor, Institute of Law, University of State Fiscal Service of Ukraine, Ukraine,)

Abstract
No abstract is available for this item.

Suggested Citation

  • Pavlo Selezen, 2019. "Legal regulation of procedure for advance pricing agreements in Ukraine Abstract: Advance pricing agreements (APAs) are globally widespread as an instrument of providing the balance of interests betwe," Juridical Tribune - Review of Comparative and International Law, Bucharest Academy of Economic Studies, vol. 9(2), pages 480-491, June.
    • Handle: RePEc:asr:journl:v:9:y:2019:i:2:p:480-491
    as

    Download full text from publisher

    File URL: http://www.tribunajuridica.eu/arhiva/An9v2/14.%20Selezen,%20Hrytsiuk.pdf
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asr:journl:v:9:y:2019:i:2:p:480-491. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin-Silviu Sararu (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.