EUROPEAN EXPERIENCE OF AGGRESSIVE TAX PLANNING LEGAL REGULATION

Анотація

The article contains a deep study of the essence of aggressive tax planning and substantiates the necessity of the development of a system of legal counteraction to the use of existing instruments of tax planning for international corporations.

Particular attention is paid to the study of European legislation establishing the legal framework for the use of mechanisms of tax planning by international corporations. On the use of the experience of European countries, the expediency of improving the legislation of Ukraine in terms of strengthening the legal protection of the domestic economy from the use by international corporations of mechanisms for blurring the base was justified.