Business taxation. International context and Ukraine

The aim of the course “Business taxation: international context and Ukraine” is to familiarize students with the main issues of taxation and tax policy that shape the agenda of the government and private sector around the world and in Ukraine. The course will examine trends in the development of tax systems in Ukraine and other countries, analyze the factors that prompted OECD member countries to develop and implement an action plan to combat tax evasion and tax base erosion (BEPS) and a common reporting standard (CRS), and review their main provisions. Practical examples will be used to discuss the main forms of structuring the activities of the largest international and domestic business groups, and the taxation rules that affect them (rules on transfer pricing, permanent establishments, taxes on non-resident income, etc.) will be examined. Separate attention will be paid to the taxation of wealthy individuals and the main tax planning strategies they use.