План дій BEPS та міжнародні заходи протидії агресивному податковому плануванню

The article is devoted to the study of the BEPS Action Plan and international measures to tackling agressive tax planning. The European Commission Recommendation No. 2012/772/EU of 06.12.2012 on aggressive tax planning is analyzed. The actions of taxpayers that have signs of aggressive tax planning are considered. It is proven that most often aggressive tax planning is associated with the erosion of the tax base, the removal of profits from taxation, and the evasion of taxes and fees. In this context, the provisions of the BEPS Action Plan are analyzed in detail. The BEPS Action Plan provides for 15 actions to eliminate gaps in international tax regulation and discrepancies in national tax legislation of different countries, which enable the «hiding» of corporate profits and its artificial transfer to low-tax jurisdictions where companies do not carry out economic activities. The purpose of implementing the BEPS Action Plan in Ukraine is to increase the transparency of doing business in the country, and not to increase the tax burden. The implementation of the principles of countering BEPS will not affect the activities of companies that conduct their activities transparently and do not abuse tax avoidance schemes. The chronology of the implementation of the BEPS Action Plan in Ukraine is considered in detail. The OECD Global Initiatives – Pillar 1 and Pillar 2 (BEPS 2.0) are analyzed, which concern the harmonization of approaches to the taxation of large international business groups in the digital economy, which in turn should contribute to increasing the stability of the tax system and reducing the administrative burden on business. The provisions of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) are examined in detail. The Multilateral Convention MLI is a multilateral agreement developed by the OECD to combat base erosion and profit shifting, which was ratified by the Verkhovna Rada of Ukraine on 28.02.2019 and entered into force for Ukraine on 01.12.2019. MLI (Action 15 of the BEPS Action Plan) – a multilateral international convention that allows improving mechanisms for combating the artificial use of tax advantages of international treaties on the avoidance of double taxation and unifies individual provisions of these treaties. The MLI Convention’s particularly important provisions for Ukraine are considered.