International approaches to the use of Country-by-country report as an information source for tax risks assessment

Introduction. An important step after the country-by-country reports exchange for first time is creation of institutional support identification and assessment tax risks based on data obtained as part international information. Mentioned above actualizes need conduction a complementary analysis OECD model legislation in context mentioned issues order to determine ways harmonizing it with domestic practice. Problem Statement. Analysis key provisions recommendations regarding use reporting an information source assessing risks. The purpose research carry out basis Methods. In achieve purpose, methods analysis, synthesis, induction, deduction, grouping, description, comparison, theoretical generalization, well abstract-logical method were used. Results. content “Country-by-Country Reporting: Handbook Effective Tax Risk Assessment” has been revealed, basing results conducted authors substantiated harmonization practice OECD. Particular attention should be paid peculiarities this process during martial law. Conclusions. Basing research, proved that successful passing stage implementation requirements into national terms form report procedure its filling it, there urgent by our country within framework relevant BEPS Action Plan.