KNEU Logo Публікації КНЕУ імені Вадима Гетьмана Publications of KNEU named after Vadym Hetman
Switch to Ukrainian Switch to English
Economy and Entrepreneurship

Economy and Entrepreneurship

ISSN 2522-459X
Олійник Яна Вікторівна  
Yana Oliinyk  
Криштопа І. І.  
Iryna Kryshtopa  
Ніколенко Л. А.  
Larysa Nikolenko  
Воробей С. І.  
Svitlana Vorobeу  

Реалізація заходів ОЕСР з питань боротьби з ухиленням від сплати податків: досвід ЄС

Implementation of OECD measures on combating tax avoidance: EU experience

DOI:

10.33111/EE.2023.51.OliinykY_KryshtopaI_NikolenkoL_VorobeyS

Анотація: Проєкт директиви, відомий як ATAD III, спрямовано на запобігання використанню транзитних компаній для ухилення від сплати податків та уникнення оподаткування, має потенційний вплив на інвестиційні фонди, які в даний час користуються податковими директивами та угодами ЄС. ATAD III направлений на введення єдиного для всіх країн — членів ЄС тесту для визначення того, чи компанія є транзитною для цілей оподаткування. Враховуючи прагнення законодавця ЄС, щоб ATAD ІІІ набув чинності досить швидко і що поточний контрольний період уже розпочався 1 січня 2022 р., компаніям, які, можливо, підпадають під дію ATAD ІІІ, необхідно терміново оцінити вплив ATAD ІІІ на структуру своєї групи та внести зміни, де це доречно.
Abstract: The draft directive, known as ATAD III, aims to prevent the use of transit companies for tax evasion and avoidance, and has a potential impact on investment funds that currently benefit from EU tax directives and agreements.
The provisions of the proposed Directive will be applicable to any enterprise that is considered a tax resident or has the right to obtain a certificate of tax residence in an EU member state, regardless of its organizational and legal form. The targets are businesses that have no real economic activity and are used solely for tax avoidance and evasion and allow their beneficial owners or group to obtain tax benefits.
ATAD III aims to introduce a single EU-wide test for determining whether a company is a transit company for tax purposes, the minimum criteria of which are essentially the following: having its own office premises or premises for exclusive use in the relevant EU Member State; holding at least one active bank account in the EU; the presence of a local director who deals exclusively with this group and/or employees who work full-time and live in close proximity to its activities.
Given the desire of the EU legislator for ATAD III to enter into force fairly quickly, and that the current control period has already started on 1 January 2022, companies potentially subject to ATAD III need to urgently assess the impact of ATAD III on their group structure and make changes where appropriate.
Ключові слова: ATAD III, BEPS, податок, оподаткування, транзитна компанія, контрольовані іноземні компанії, гібридні розбіжності
Key words: ATAD III, BEPS, tax, taxation, transit company, controlled foreign companies, hybrid differences
УДК: 339.92
UDC: 339.92

JEL: F23 M48

To cite paper
In APA style
Oliinyk, Y., Kryshtopa, I., Nikolenko, L., & Vorobeу, S. (2023). Implementation of OECD measures on combating tax avoidance: EU experience. Economy and Entrepreneurship, 51, 92-104. http://doi.org/10.33111/EE.2023.51.OliinykY_KryshtopaI_NikolenkoL_VorobeyS
In MON style
Олійник Я.В., Криштопа І.І., Ніколенко Л.А., Воробей С.І. Реалізація заходів ОЕСР з питань боротьби з ухиленням від сплати податків: досвід ЄС. Економіка та підприємництво. 2023. № 51. С. 92-104. http://doi.org/10.33111/EE.2023.51.OliinykY_KryshtopaI_NikolenkoL_VorobeyS (дата звернення: 14.03.2025).
With transliteration
Oliinyk, Y., Kryshtopa, I., Nikolenko, L., Vorobeу, S. (2023) Realizatsiia zakhodiv OESR z pytan borotby z ukhylenniam vid splaty podatkiv: dosvid YeS [Implementation of OECD measures on combating tax avoidance: EU experience]. Economy and Entrepreneurship, no. 51. pp. 92-104. http://doi.org/10.33111/EE.2023.51.OliinykY_KryshtopaI_NikolenkoL_VorobeyS [in Ukrainian] (accessed 14 Mar 2025).
# 51 / 2023 # 51 / 2023
Download Paper
74
Views
24
Downloads
0
Cited by

  1. Berekhov S. S., Korotun V. I. Conceptual foundations and directions of development of the system of combating aggressive tax planning in Ukraine. Efficient economy. 2016. № 11. URL: http://www.economy.nayka. com.ua/?op=1&z=5249/. (date of application: 05.08.2023).
  2. Taxation in the emerging economy: theoretical foundations and policy directions: monogr. / V. P. Vishnevsky; NAS of Ukraine, Institute of Industrial Economics. Donetsk. 2012. 128 с. URL: http://econindustry. iie.org.ua/SiteDocs/vishn.pdf. (date of application: 04.08.2023).
  3. Yefimenko T. I. Current issues of modern strategies for reforming tax systems. Finances of Ukraine. 2013. № 3. P. 7–26.
  4. Zahozhai K. V., Zham O. Yu. The role of direct and indirect taxes in the formation of revenues of the state budget of Ukraine. Problems of innovation and investment development. 2019. № 8. URL: http://www.irbisnbuv.gov.ua/cgi-bin/irbis_nbuv/cgiirbis_64.exe? (date of application: 02.08.2023).
  5. Melnyk V. M. Tax code and fiscal partnership: conditionality and contradictions. Finances of Ukraine. 2011. № 5. P. 14–20.
  6. Lytvynenko Ya. V. Tax stimulation of the activity of Ukrainian enterprises in conditions of openness of the economy. URL: https://dspace. nuft.edu.ua/jspui/bitstream/123456789/12854/1/tax %20system.pdf. (date of application: 03.08.2023).
  7. Oleynikova L. G. (2019) Overcoming tax information asymmetry. Finances of Ukraine. № 11. P. 58–75. https://doi.org/10.33763/finukr 2019.11.058 (date of application 02.08.2023).
  8. Ya. V. Oliynyk, O. V. Chyzhikova (2019) Institutional support of transfer pricing: global context and prospects for Ukraine. Finances of Ukraine. № 2. URL: http://finukr.org.ua/?page_id=723&aid=4589. (date of application: 07.08.2023).
  9. Oliynyk Y. V., Kucheryava M. V. (2021). Assessment of readiness of Ukraine for international automatic exchange of information for tax purposes. Finances of Ukraine. № 2. P. 85–97.
  10. Oliynyk Ya. V. (2021). Implementation of step 13 of the BEPS Action Plan in the context of the introduction of automatic exchange of information for tax purposes. Finances of Ukraine. 2021. № 10. P. 41–47.
  11. Kryshtopa I. I., Nikolenko L. A. (2021). Country reporting: international experience of implementation. Finances of Ukraine. 2021. № 6. P. 29–39.
  12. Kryshtopa I. I., Nikolenko L. A. (2021). Country-by-country reporting: ensuring the confidentiality and protection of information of international groups of companies. Finances of Ukraine. 2021. № 8. P. 113–124.
  13. Nikolenko L. A., Kryshtopa I. I., Topchii O. V. (2021). Cross Country Reporting: Fair Use and Privacy in Automatic Information Exchange. Finances of Ukraine. 2021. № 12. P. 52–67.
  14. Serebryanskyi D., Selezen P. Combating tax avoidance in the European Union: quo vadis? Internet portal of the NGO «Institute of Tax Reforms». 2016. May 24. URL: https://ngoipr.org.ua/blog/protidiyauniknennyu-vid-opodatku vannya-v-yevropejskomu-soyuzi-quo-vadis/. (date of application: 04.08.2023).
  15. Tymchenko O. M. International information cooperation as a factor in combating tax evasion. Finances of Ukraine. 2011. № 12. P. 7–20.
  16. Sydorenko T. O. The essence and reasons of tax evasion. URL: http://dspace.nbuv.gov.ua/xmlui/bitstream/handle/123456789/45546/10 %20 Sydorenko.pdf?sequence=1. (date of application: 07.08.2023).
  17. Storozhuk, O. V., Fedun, L. M. (2016) Fiscal efficiency of value added tax in Ukraine. Collection of scientific works of the National University of the State Tax Service of Ukraine, (1). P. 206–223.
  18. Chukhraieva N.M. (2021). International experience and common mistakes of ensuring confidentiality, protection and use of CbC reporting information. Scientific works of NDFI. 2021. № 2. P.146–159.
  19. Angyridis C. Optimal Capital Income Taxation in an Asymmetric Small Open Economy. The Journal of Economic Asymmetries. 2006. Vol. 3, Iss. 1. June. P. 87–101. URL: https://doi.org/10.1016/j.jeca.2006.01.005. (date of application: 05.08.2023).
  20. Gupta R. Asymmetric Information, Tax Evasion and Alternative Instruments of Government Revenue. Economics Working Papers. 2005. No. 200533. URL: http://digital commons.uconn.edu/econ_wpapers/200533. (date of application: 05.08.2023).
  21. Roemer J. E. The political economy of income taxation under asymmetric information: the two-type case. Journal of the Spanish Economic Association. 2012. Vol. 3, Iss. 1–2, March. P. 181–199. URL: https://link.springer.com/article/10.1007/s13209-011-0047-6. (date of application: 07.08.2023).
  22. Rocha-Salazar J. J., Segovia-Vargas M. J., Camacho-Minano М. M. Money laundering and terrorism financing detection using neural networks and an abnormality indicator // Expert Systems With Applications. 2021. № 169.
  23. The Anti Tax Avoidance Directive. EC. URL: https://taxationcustoms.ec.europa.eu/anti-tax-avoidance-directive_en. (date of application: 07.08.2023).
  24. Council Directive (EU) 2017/952 of May 29, 2017 amending Directive (EU) 2016/1164 on hybrid disputes with third countries. Official website of the European Union. URL: https://eur-lex.europa.eu/legalcontent/EN/TXT/?uri=CELEX %3A32017L0952. (date of application: 07.08.2023).
  25. Council Directive (EU) 2016/1164 of July 12, 2016 on establishing rules for countering tax evasion practices that have a direct impact on the functioning of the internal market. Official website of the European Union. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex %3A32016 L1164. (date of application: 04.08.2023).
  26. European Parliament legislative resolution of 17 January 2023 on the proposal for a Council directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (COM(2021)0565 — C9-0041/2022 — 2021/0434(CNS)). European Parliament. URL: https://www.europarl.europa.eu/doceo/document/TA-9- 2023-0004_EN.html. (date of application: 07.08.2023).
  27. «Unshell» — Rules to prevent the misuse of shell entities for tax purposes. OVERVIEW. Proposal forlaying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU. URL: https://www.europarl.europa.eu/RegData/etudes/BRIE/2022/733648/EPRS_ BRI(2022)733648_EN.pdf. (date of application: 08.08.2023).
  28. DRAFT REPORT on further reform of corporate taxation rules (2022/2146(INI)). Committee on Economic and Monetary Affairs. European Parliament 2023. URL: https://www.europarl.europa.eu/doceo/document/ ECON-PR-736738_EN.pdf. (date of application: 08.08.2023).