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  1. 1 MIND Journal

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  1. 1 Frolova T.

  2. 1 Katrych O.

  3. 1 Yuzhanina N.

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  1. 1 2021

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New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency

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Katrych O., Frolova T., Yuzhanina N.
MIND Journal
|
2021
|
issue 11
EN
The article analyzes the current practice of organizational and legal regulation of offshore business in the world in the context of unification of the national fiscal and tax system, erosion of the tax base and tax evasion. Based on a study of OECD tax transparency standards, the motivational components of the revision of international agreements on the avoidance of double taxation and the implementation of international rules on taxation of controlled foreign companies (CFC) in the legislation have been identified. The peculiarities of a new type of tax evasion due to the use of cryptocurrency have been studied. Analyzed as the rules of tax transparency are not prepared for the new dimension of finance, in addition to the above, the analysis of the "boom" of cryptocurrency, namely Bitcoin. The directions of introduction of tax practice on restriction of ways of withdrawal of profits in offshore jurisdictions based on provisions of the BEPS Action Plan and rules of CFC in the legislation of Ukraine are revealed.
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