OECD Multilateral Instrument and Ukraine. Analysis, Novelties and Challenges

Licencinė sutartis Nr. MRU-EDT-921

This paper outlines the measures developed to address issues created by DTTs. Those measures are Actions of the BEPS Action Plan that were taken into account by Ukraine in order to cooperate against BEPS. Master Thesis aims at Action 15 of the BEPS Action Plan and covers the MLI adoption in the Ukrainian context. The research provides the analysis of the efforts taken to implement the BEPS Action Plan recommendations as well as the process of the MLI adoption. The paper questions the need and benefits for Ukraine of taken endeavours in the light of the analysis of the investment environment. The provided analysis brings to the conclusion that the Ukrainian economy will benefit from adopted measures and the amount of profit shifted out of Ukraine will be reduced. The paper envisages what is left to be implemented in Ukraine to correspond to the international standards.