KPMG Webinar: Transfer Pricing, Information exchange and Transparency
Borys Ulanenko
On December 1, 2020 Borys Ulanenko was speaking at the KPMG Ukraine webinar dedicated to transfer pricing and information exchange (including DAC6, CbCR, AML, and many other aspects).
The event was held in Ukrainian/Russian.
Borys speaks at 00:45:00 and 01:52:00
Borys speaks at 00:45:00 and 01:52:00
Write your awesome label here.
Правила
противодействия BEPS, которые
пришли к нам вместе с принятием закона #466, превратили налоговую реальность в
сложную головоломку, некоторые элементы которой – трансфертное ценообразование
(ТЦО), контролируемые иностранные компании (CFC), постоянные представительства (ПП), бизнес-цели, бенефициарный собственник,
конструктивные дивиденды и другие нововведения.
Мы предлагаем
поставить эту головоломку вместе с нами через призму трансфертного
ценообразования, и посмотреть, какое налоговое будущее ждет нас завтра.
Программа вебинара
включает в себя вопросы:
- Как международный обмен налоговой информацией может стать началом большой налоговой проверки?
- Каковы последствия для украинских плательщиков AML, DAC 6 и CRS?
We are an online educational platform that helps professionals and aspiring individuals to succeed in their goals.
Featured links
Get your free TP cheat sheet!
Discover the essential concepts of TP in one concise, easy-to-follow cheat sheet.
Thank you! Download here.
What is the EU Directive?
The EU is run by an elected EU Parliament and an appointed European Council. The European Parliament approves EU law, which is implemented through EU Directives drafted by the Commission. National governments are then responsible for implementing the Directive into their national laws. In other words, EU Directives are draft laws that then get passed by national governments and then implemented by institutions within the member states.
What is CbCR?
Country-by-Country Reporting (CbCR) is part of mandatory tax reporting for large multinationals. MNEs with combined revenue of 750 million euros (or more) have to provide an annual return called the CbC report, which breaks down key elements of the financial statements by jurisdiction. A CbC report provides local tax authorities visibility to revenue, income, tax paid and accrued, employment, capital, retained earnings, tangible assets and activities. CbCR was implemented in 2016 globally.
Created with
