Abstract

Within the OECD, where governments are working together to address important issues of globalization, efforts are also being made to help OECD member countries respond more quickly to new challenges, one of which is to ensure the confidentiality and proper use of information. The OECD provides governments with the opportunity to share experiences in implementing administrative policy, to seek answers to common problems, to identify best practices and to coordinate activities in the context of these issues. The study of issues related to ensuring confidentiality, protection and use of reporting information between countries (Country-by-country, hereinafter - CbC) in the article is considered from the standpoint of international experience, in the context of this issue. For Ukraine as a post-Soviet country, the study of relevant experience is presented by such countries as Georgia, Kazakhstan and Russia. The analysis of international experience in ensuring confidentiality and the appropriate level of protection of information that is the subject of exchange between OECD member countries as part of the implementation of the BEPS Action Plan. The research is based on a combination of general scientific methods, comparison methods and an empirical approach. A summary of the national regulations of the countries in question is made, which contain provisions on confidentiality, data protection and proper use of information Country-by-country reports. Based on the results of the study, it has been proven that different tax administrations should, in practice, have different approaches to ensure the required level of effective protection of confidentiality of country-by-country reports information and establish penalties for breach of confidentiality.

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