ENGLISH UKRAINIAN LEXICON OF INTERNATIONAL TAX TERMS

Authors

Jakobsson Arne Ruben Edmund
Tax Director and International coordinator at Swedish Tax Agency, large & international business department Stockholm, Sweden. Resident international advisor and expert at State Tax Service of Ukraine Kyiv, Ukraine.
https://orcid.org/0000-0002-5891-5508
Stepanenko Oksana Romanovna
Acting Director, International cooperation department, State Tax Service of Ukraine. Kyiv, Ukraine
https://orcid.org/0000-0003-4960-6647
Verovkin Valentyn Valentynovych
Candidate of philological sciences, Doctoral student at the Department of social philosophy, philosophy of education and educational policy, National Pedagogical Dragomanov University State inspector, International cooperation department, State Tax Service of Ukraine. Kyiv, Ukraine
https://orcid.org/0000-0001-5849-9885

Synopsis

The proposed glossary is based on terms from the International Glossary of Tax Terms, the OECD Glossary of Tax Terms, the Glossary of Financial and Investment Terms and websites of the Tax Agencies. This dictionary contains the most commonly used terms in the tax field and has about 1600 terms that are of interest to both researchers and professionals in this field. We have paid special attention to the phenomenon that is currently only being implemented in Ukraine, namely the concept of “Base erosion and Profit Shifting” (BEPS), which refers to tax planning strategies that use gaps and inconsistencies in national and international tax law to artificially transfer profits to low- or zero-tax areas where economic activity is low or non-existent. In the future, it is planned to create a Swedish-Ukrainian dictionary of tax terms, which will contain more dictionary entries and help future professionals in this field.

Cover for ENGLISH UKRAINIAN LEXICON OF INTERNATIONAL TAX TERMS
Published
March 13, 2021
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Details about this monograph

ISBN-13 (15)
978-83-960619-4-2