The concept of controlled transactions in the context of transfer pricing

2021 ◽  
pp. 78-84
Author(s):  
Artem Kotenko
Keyword(s):  
Transfer Pricing ◽  
Action Plan ◽  
Main Body ◽  
Association Agreement ◽  
Tax Legislation ◽  
Leading Role ◽  
Complicated Process ◽  
Representative Office ◽  
Problem Setting ◽  
The Eu

Problem setting. Since 2017, Ukraine has joined the International Enhanced Cooperation Program on the Implementation of the BEPS Action Plan and has undertaken obligations under the Association Agreement with the EU to introduce a number of rules, among which transfer pricing occupies a leading role. The legislator defines two types of criteria for determining transactions as controlled, in particular, it is about content and cost criteria. Given that each of these criteria is characterized by a certain peculiarity in practical application, the purpose of the article is to analyze the category of "controlled transactions," as well as the principles that affect the recognition of taxpayer's economic transactions controlled in accordance with the requirements of the current tax legislation. Article’s main body. The article considers the concept of controlled transactions in the context of transfer pricing. Cost and content criteria for determining transactions controlled were analyzed. It is emphasized that by declaring controlled transactions, the permanent representative office should take into account all funds received from a non-resident for the maintenance of such a representative office or transferred by the permanent representative office in favor of residents for the services rendered (performed works) for a non-resident. Conclusions. Taking into account the analysis, we state that in order to recognize the taxpayer's economic transactions as controlled, it is necessary to prove their compliance with the worthwhile and content criteria set by the legislator. At the same time, it should be noted that establishing the conformity of operations with the fixed criteria is a rather complicated process, since each of such regulated criteria (both worth and content) is characterized by a number of features, on some of them we focused our attention in this publication.

scholarly journals EUROPEAN COMMON AVIATION AREA: AVIATION LIBERALISATION AND UKRAINE’S ACCESSION PROCESS

2021 ◽  
Vol 1 ◽  
pp. 149-163
Author(s):  
Kateryna Vodolaskova
Keyword(s):  
European Union ◽  
Market Access ◽  
Action Plan ◽  
Civil Aviation ◽  
The European Union ◽  
Strategic Development ◽  
Association Agreement ◽  
Priority Task ◽  
Traffic Organization ◽  
The Eu

The signing of the Common Aviation Area (CAA) Agreement between Ukraine and the European Union (EU) is one of the priority task on the agenda in Ukraine. The implementation of the CAA Agreement is envisaged in the Association Agreement (2014) between the EU and Ukraine, the Action Plan of the Cabinet of Ministers of Ukraine (CMU) and the Strategic Development Plan of the aviation transport. Despite of the officially announced readiness of the Ukrainian side, the signing of the CAA Agreement has been postponed since 2013. Investigation of the external and internal problems for the integration of Ukraine into the CAA creates the topicality of this paper and leads to the purpose of the article. Purpose of the article is comprehensive study of the legal basis and background of ECAA, analyzing the neighborhood policies and hence, the determination of the main directions of incorporation of the EU civil aviation requirements and standards regarding market access, air traffic organization, flight safety, the environment and other issues in Ukraine’s legislation. The article is based on usage of the general and special-legal scientific methods of cognition, as well as formal legal and dialectical approaches. Legal basement of this work, in particular, consists of: a) the Association Agreement between Ukraine and the EU of 2014; b) National Program of Adaptation of the Legislation of Ukraine to the Legislation of the European Union (adopted by the Law of Ukraine on November 04, 2018, № 2581-VIII); c) the Strategic Plan for the Development of Air Transport (adopted by the Ministry of Infrastructure of Ukraine on December 21, 2015, Decree № 546) and d) the Action Plan to Prepare for the Introduction of a CAA of Ukraine with the EU and its Member States (adopted by the CMU on February 8, 2017, Order № 88-o) and other regulations. Results of the paper include the conceptual theoretic investigation to reveal external and internal problems on the way to the Ukraine’s integration into the CAA of the EU, practical recommendations for the process of approximation of Ukraine's legislation to the EU’s standards, and contribute to the liberalization of regulation of international air services.

scholarly journals Evolution of the multilateral cooperation between the Kingdom of Morocco and the European Union: from political to values dimension

2019 ◽  
pp. 31-42
Author(s):  
Iryna Tykhonenko
Keyword(s):  
European Union ◽  
Economic Security ◽  
The European Union ◽  
Positive Role ◽  
Association Agreement ◽  
Western Sahara ◽  
Eu Member States ◽  
Multilateral Cooperation ◽  
Leading Role ◽  
The Eu

The article focuses on one of the current areas of European Union cooperation within the Euro-Mediterranean Partnership, namely with the Kingdom of Morocco. The official Rabat has both a historical basis for cooperation with the EU (colonial past) and an established dialogue with the European Union from associate membership to the acquisition of a special partnership status in 2008. The purpose of Morocco’s special status in the EU is to: strengthen dialogue and cooperation in the field of politics and security; gradual integration of Morocco into the EU internal market through approximation of legislation and regulations. The main directions and areas of multilateral cooperation between Morocco and the EU are highlighted especially Rabat ties with leading European powers (notably France and Spain) as implementation of bilateral level and at the level of integration with EU as political body. It is revealed that the acquisition of a special status in cooperation with the EU aims to deepen cooperation not only in the economic, security and energy spheres, but also the human dimension of bilateral relations, which affects human rights and cultural and humanitarian level of relations. In particular, the topical agenda for bilateral Moroccan-European relations is migration issues, the problem of Western Sahara, which complicate dialogue somewhat. The leading role in Morocco’s relations with EU Member States is played by dialogue within the Francophonie, as well as interpersonal contacts in the fields of culture, education and science. These contacts are closely maintained between Morocco, France and Spain, and implemented the EU’s values policy mentioned in the Association Agreement. It is revealed that cultural cooperation plays a positive role in the fight against religious extremism and civil society building.

Ukraine’s compliance with the Copenhagen criteria for accession to the European Union

2021 ◽  
pp. 34-41
Author(s):  
Olesya Trahniuk ◽  
Maksym Vytvytsky ◽  
Konstantin Shpak
Keyword(s):  
European Union ◽  
Member State ◽  
European Integration ◽  
Positive Impact ◽  
Main Body ◽  
The European Union ◽  
Political Movement ◽  
Association Agreement ◽  
Daily Work ◽  
The Eu

Problem setting. Since gaining independence, Ukraine has been steadily moving towards integration into European and Euro-Atlantic structures. However, the process of acquiring membership of our state in the European Union is quite long and involves a number of criteria, in particular, in addition to the general ones specified in Art. 49 of the Treaty on European Union of 1993, and additional Copenhagen criteria to be met by the applicant state. European integration processes have a positive impact on the development of Ukraine as a democratic, social, legal state, strengthen its position in the international arena, contribute to economic reforms. Which, in turn, should be demonstrated in practice by bringing Ukraine closer to the requirements set by the EU for states that have expressed a desire to join the union. Recent research on the topic. Various aspects of the issue of European integration were developed primarily by European lawyers and political scientists, among whom the works of K. Baimi, A. Bogdandi, J. Buchanan, M. Burgess, W. Della Sala, A. Dashwood, G. De Burke are of special interest. J. Zimmerman, L. Cartou, N. Catalano, P. King, P. Craig, D. Lassok, S. Leikoff, W. Ostrom, D. Sidzhansky, R. Watts and many other authors. The list of scientific researches is not limited to the works of Western authors, as the integration process is quite dynamic, and therefore scientists are no less interested in the scientific developments of their colleagues from countries seeking to gain EU membership, including Ukrainian lawyers, including I. Bratsuk, O. Golovko-Gavrisheva, V. Kopiyka, T. Komarova, K. Smirnova, L. Luts, M. Mikievich, Z. Makarukha, V. Muravyov, V. Poselsky, R. Petrov, O. Tragnyuk, I. Yakovyuk and others. The purpose of this research is to analyze the current state of the legislative, legal and economic base of Ukraine for compliance with the Copenhagen criteria for accession to the European Union. Article’s main body. The article is devoted to the issue of Ukraine's compliance with each of the Copenhagen criteria. First of all, the authors note that the main purpose of the Copenhagen criteria is to select the most "worthy" applicants for membership in the Union. And compliance with these criteria must indicate the ability of the state to perform the duties of a member state of the Union. In addition, specific examples are given of the requirements that Ukraine has met as of 2021 and that it must meet in the near future. It indicates in which direction Ukraine should move in order to acquire the full status of a member state of the European Union. In conclusion, the opinions of scientists on the prospects of Ukraine's further accession to the European Union are presented. Conclusions and prospects for development. The research shows that Ukraine does not yet fully meet the Copenhagen criteria for accession to the EU, as for a number of objective and subjective reasons there is a lack of stable economic development and a well-established understanding of the direction of the political movement. Despite significant advances, national legislation also needs to be improved. After the entry into force of the Association Agreement between Ukraine and the EU, the development of integration processes has significantly intensified. The implementation of the planned reforms is undoubtedly able to bring our country's accession to the EU closer, which should add optimism and encourage daily work in this direction.

The European ombudsman as a body for the protection of the rights of individuals and legal entities in the European Union

2021 ◽  
pp. 55-61
Author(s):  
Ivanna Maryniv ◽  
Andriy Kotenko
Keyword(s):  
European Union ◽  
Human Rights ◽  
Legal Status ◽  
Legal Framework ◽  
Annual Reports ◽  
Main Body ◽  
The European Union ◽  
Association Agreement ◽  
The Eu

Formulation of the problem. Today, the EU faces new challenges due to the globalization policy pursued by most EU member states, migration and the global pandemic - COVID-19. In the new conditions, the protection of human rights acquires a fundamentally new meaning. Therefore, the question of the role of the EU Ombudsman in the process of protection of individual rights and control over the activities of bodies is very relevant. By choosing the path of European integration and committing itself under the Association Agreement to adapt a number of areas in line with the acquis communautaire, Ukraine should also focus on the experience of the European Ombudsman. Since taking office as the Ukrainian Parliamentary Commissioner for Human Rights in 1998, it will not be an exaggeration to state that there are a number of problems in overseeing the proper activities of the authorities in respecting human and civil rights and freedoms. That is why, given the shortcomings and the chosen vector of development, the experience of the European Ombudsman is of great importance for Ukraine in order to improve the activities of the Ukrainian Parliament’s Commissioner for Human Rights. Target of research is to examine the role of the EU Ombudsman in the process of investigating good governance in the EU institutional mechanism. Article’s main body. The article is devoted to the study of the legal status of the European Ombudsman as a body that must investigate improper bodies of the activities of institutions, agencies to ensure the restoration of violated rights guaranteed by the Charter of Fundamental Rights of the European Union. The analysis of the practice of the European Ombudsman in the official annual reports, as well as the development strategy is carried out. With the help of EU legislation research and conducting of the legal analysis of the Ombudsman’s annual reports, strategic development documents and enquiries, opened by the Ombudsman in the last decade, the complexity of the European ombudsman’s contribution to the implementation of the sustainable development principle within EU’s supranational legal framework. Conclusions. After analyzing the development of Ombudsman’s legal status and the results of his enquiries, conducted in the last decade, a conclusion has been made, that the European ombudsman considerably influences all the institutional system of the EU. His initiatives have far-reaching consequences which might have caused their effect on the whole legal framework of the EU, in case if the European ombudsman had been given some more legal powers. Though, having only recommendation mechanisms in possession, this body influences the governing system of the EU largely, causing positive changes, meeting the leading principles of the functioning of the EU.

Place of transfer pricing in the tax system

2021 ◽  
Author(s):  
Artem Kotenko ◽  
Mykola Mishyn
Keyword(s):  
System Analysis ◽  
Transfer Pricing ◽  
Legal Regulation ◽  
Main Body ◽  
Tax System ◽  
Local Taxes ◽  
Arm’S Length Principle ◽  
Definition Of ◽  
Problem Setting ◽  
Broad Approach

Problem setting. The approach proposed by the legislator to the definition of the tax system as a set of national and local taxes and fees in the procedure established by the TC of Ukraine, constitutes the tax system of Ukraine (para. 6.3 of Article 6 of the TC of Ukraine), raises the question of the place of transfer pricing in the tax system. If you approach the tax system as a set of taxes and fees, the transfer pricing is actually excluded from the tax system. Analysis of recent researches and publications. Among the scientists involved in the research of the tax system, it is possible to distinguish M. Kucheryavenko, D. Getmantsev, N. Pryshva, O. Barin and others. Some problems of legal regulation of transfer pricing were dealt with by M. Mishin, M. Bondarenko, K. Broyakov and others. The target of the research is to analyze and determine the place of transfer pricing in the tax system. Article’s main body. The article is devoted to determining the place of transfer pricing in the tax system. We propose our own view on the tax system. It is stated that a broad approach to understanding the tax system excludes contradictions laid down in para. 6.3 of Article 6 of the TC of Ukraine. Conclusions and prospects for the development. Transfer pricing involves the application of special methods for determining the compliance of the conditions of the controlled transaction with a certain criterion – the “arm’s length” principle, drawing up and submitting reports, exercising control and bringing to responsibility for violation of transfer pricing requirements. The legislative approach to the content of the tax system as an aggregate of taxes and fees actually excludes transfer pricing from the tax system. Instead, our proposed broad approach eliminates such contradiction.

scholarly journals New approaches to the definition of violation of tax legislation

2021 ◽  
pp. 75-81
Author(s):  
Oksana Makuch
Keyword(s):  
Legal Regulation ◽  
Tax Law ◽  
Main Body ◽  
Modern Approach ◽  
Regulatory Authorities ◽  
Tax Legislation ◽  
The Subject ◽  
Research Questions ◽  
Definition Of ◽  
Problem Setting

Problem setting. With the adoption of the Law of Ukraine "On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation" of 16 January 2020, many provisions of which entered into force on January 1. 2021, the approach to defining the concept of violation of tax legislation and the characteristics of its composition was changed. In particular, guilt is established as a mandatory feature of a tax offense, liability is established not only for taxpayers, but also for regulatory authorities and their officials (officials). Analysis of recent research. Questions about the nature of the tax offense, its composition and characteristics were the subject of research by such scientists as: P. Duravkin, D. Kobylnik, A. Kotenko, M. Kucheryavenko, R. Khanova. However, given the changing legislative approach to the definition of tax offenses and the characteristics of its composition, there is a need to study them. The purpose of the article is to consider the novelties of the tax legislation of Ukraine to determine the violation of tax legislation. Article’s main body. The article considers the modern approach of the legislator to the definition of the concept of violation of tax legislation and the characteristics of its composition. Emphasis is placed on the inexpediency of fixing only an intentional form of guilt in committing violations of tax law. Conclusions. It is noted that currently the legislator provides for two different legal mechanisms for compensation for damage caused to the taxpayer by officials of the controlling body. It is emphasized that such an approach is one of the manifestations of permissive rule in tax and legal regulation. The necessity of making changes to the Tax Code of Ukraine to improve the definitions of ongoing and repeated tax offenses is argued.

scholarly journals MONITORING OF EUROINTEGRATION OF UKRAINE IN THE TOURISM SPHERE

2017 ◽  
Vol 16 (2 (2017)) ◽  
pp. 229-243
Author(s):  
Halyna Zayachkovska
Keyword(s):  
Action Plan ◽  
Tourism Development ◽  
Tourism Industry ◽  
National Standards ◽  
Association Agreement ◽  
Sustainable Tourism Development ◽  
Tourism Sector ◽  
Low Efficiency ◽  
Russian Military ◽  
The Eu

The basic indicators of tourism development in Ukraine are analyzed and identified its problems. Established, that the tourism industry in Ukraine is rapidly developing, below the global average, is due to annexation of Crimea and the Russian military aggression in the east, the low efficiency of the public administration and low level of government spending in tourism. It is shown the main directions of cooperation of Member States under the Association Agreement between Ukraine and the EU in Part «Tourism», concerning for the exchange of information, sustainable tourism development, promotion and development of tourism products and markets, training specialists and others. Defined priorities of the Action Plan for the implementation of the Association Agreement in the field of tourism in the 2014–2017: amending the Law of Ukraine «On Tourism», project the Strategy for Development of Tourism and Resorts 2025, harmonization of national standards with the International Organization for Standardization. A monitoring of the implementation of measures for the integration of Ukraine into the EU tourism sphere for 2014 – early 2017 in the following directions are conducted: legislation, strategy of the development of tourism and resorts, licensing, standardization and certification, visa liberalization, cooperation in tourism. Emphasized, that one of the main challenges of European integration of countries in the tourism sector should develop regulations to attract foreign investment, improving government funding, harmonization of qualification requirements and standards of higher education for training in tourism.

scholarly journals Social factors of overcoming the divergence of economies of Ukraine and the EU: trends and challenges for the national governance

2020 ◽  
Vol 10 (20) ◽  
pp. 5-17
Author(s):  
Igor Piliaiev ◽  
Keyword(s):  
Social Inclusion ◽  
Action Plan ◽  
Interdisciplinary Approach ◽  
Political Elite ◽  
Political Rights ◽  
The European Union ◽  
Member States ◽  
Association Agreement ◽  
Economic Modernization ◽  
The Eu

The article applies synergistic interdisciplinary approach to the analysis of problems of divergence in the economies of Ukraine and the EU, to evaluate the present state and key problems of implementing the Association Agreement between Ukraine and the EU in terms of the socio-economic modernization of this country. The thesis about slow, partial (only in certain segments), unsystematic overcoming of divergent trends by Ukraine, which appeared in the first years after signing the EU-Ukraine Association Agreement, is substantiated. In particular, there are clear trends of divergence between Ukraine and the EU in the areas of social development, personal security, rule of law, some civil and political rights and freedoms, which is primarily due to insufficient effectiveness of European integration reforms, lack of consensus in the political elite and society with regard to "Road map" of modernization, consequences of Russian aggression and the ongoing armed conflict in the east of Ukraine. At the same time, moderate convergence trends in areas such as social inclusion and innovation have been identified. It is proved that Ukraine still has a strong social foundation for economic modernization breakthrough. In terms of social parameters, Ukrainian society is significantly more powerful than the modern Ukrainian economy from the viewpoint of meeting basic human needs, social components of the quality of life and healthy environment. In particular, in terms of the level and dynamics of innovation, Ukraine is ahead of all post-Soviet member states of the Eastern Partnership and even Romania as an EU member state. It is argued that the Ukrainian Government still monitors mainly the formal fulfilment of the Action Plan оn implementation of the Association Agreement between Ukraine and the European Union and its member states for the years 2018–2024 without analyzing the Action Plan's impact on the institutional effectiveness and indicators of Ukraineʼs socio-economic development. Under such conditions, certain indicators of the Action Plan implementation may give a misconception about the real dynamics of the convergence / divergence process of Ukraine and the EU. This requires improved strategic monitoring of the implementation of the Association Agreement.

Acceptance as a stage of conclusion of a civil legal agreement

2020 ◽  
pp. 45-49
Author(s):  
Olha Moroz
Keyword(s):  
Practical Importance ◽  
Civil Law ◽  
Main Body ◽  
General Study ◽  
Complicated Process ◽  
Civil Contract ◽  
Legal Consequences ◽  
Problem Setting

Problem setting. In modern conditions of building the economy on a market basis, the development of entrepreneurship has led to a significant expansion of opportunities for participants in property turnover in the conclusion of various types of civil contracts. Concluding a contract is a rather complicated process. When concluding it, some questions arise related to the acceptance of the proposal to conclude a civil contract. Target research. The aim of the article is a general study and analysis of acceptance as a stage of concluding a civil contract. To achieve this purpose it is necessary to solve the following tasks: 1) to determine the characteristics of acceptance; 2) analyze the forms of acceptance; 3) to investigate the possibility of withdrawal by the acceptor of his answer on the acceptance of the proposal for the conclusion of a civil contract; 4) to investigate the legal consequences of the acceptance received late. Analysis of recent research and publication. Contractual legal relations have been studied by civil scientists in various aspects. Research in this area was conducted by S.O. Borodovsky, M.I. Braginsky, V.V. Vitryansky, V.V. Denysiuk, О.О. Krasavchikov, В.В. Lutz and others. But the issue of acceptance as a stage of concluding a civil law contract is poorly covered, is quite relevant and needs further study. Article’s main body. The article analyzes the acceptance as a stage of concluding a civil contract. Characteristic signs of acceptance are defined. It is indicated that the response to the acceptance of the proposal must indicate its acceptance, be complete and unconditional. Forms of acceptance are analyzed. The possibility of withdrawal by the acceptor of the answer on acceptance for the offer of the conclusion of the civil law contract is investigated. The legal consequences of late acceptance are investigated. Conclusions and prospect of development. Thus, the study and analysis of acceptance as a stage of concluding a civil contract and its legal consolidation is of great scientific and practical importance, as the absence of certain provisions in the legislation hinders the possibility of proper protection of the rights of parties to a civil contract.

scholarly journals Implementation of step 13 of the BEPS Action Plan in the context of introducing automatic exchange of information for tax purposes

2021 ◽  
Vol 2021 (10) ◽  
pp. 41-47
Author(s):  
Yana OLIYNYK ◽  
Keyword(s):  
Multinational Enterprises ◽  
Transfer Pricing ◽  
Action Plan ◽  
International Exchange ◽  
Appropriate Use ◽  
International Group ◽  
Exchange Of Information ◽  
Multilateral Agreement ◽  
Tax Legislation ◽  
Model Action

The precondition for Ukraine's accession to the multilateral agreement on automatic exchange of interstate reports is the introduction of the Report by countries of the international group of companies (hereinafter - the intercountry report), which is part of the OECD-recommended three-tier transfer pricing documentation model (Action Plan 13, BEPS Action Plan 13). It has been proven that the implementation of the intercountry report is in the early stages of the implementation of Step 13(tax legislation establishes the obligation of multinational enterprises to submit such reports; the form and procedure for its preparation are designed , but there is no mechanism for ensuring confidentiality and appropriate use of information of such reports). The conclusion is made on the need to further improve the legislation of Ukraine in the field of international exchange of information for tax purposes and the relevance of research on these issues.

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