Abstract. The information reference highlights the prerequisites and reasons for the development and implementation of the ‘Digital Value Added Tax Package’ at the European Union level. The key changes in the field of value added tax administration by digital platform operators are presented. The role and main developments of the Organisation for Economic Cooperation and Development in the field of taxation of digital platforms are highlighted.

Keywords: digital platforms, value added tax, digitalisation of the economy, reporting by platform operators, automatic exchange of information on income.

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03/2025

Abstract. The information reference provides a general description of the EU acquis chapter on competition policy, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation, the European Commission's assessment of Ukraine's progress in this area.

Keywords: economic competition, competition policy, abuse of dominance, concentration, state aid.

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03/2025

Abstract. The information reference provides foreign experience in defining and conducting internal control and internal audit in the EU member states, as well as proposals for improving Ukrainian legislation in this area.

Keywords: public finance, European integration, internal control, internal audit.

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02/2025

Abstract. The taxation of the digital economy remains a complex and insufficiently regulated issue both at the European Union and global levels. This is due to the large number of different types of digital services and uncertainty in the interpretation of their nature, as well as the specifics of direct and indirect taxation. The briefing paper presents the positions of the Organisation for Economic Co-operation and Development and the European Commission on this issue, and highlights the different approaches of states to the introduction of taxation of the digital economy at the national level.

Keywords: digital economy, taxation, European Union, digital services, digital services tax, value added tax.

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02/2025

Abstract. The Information Reference provides a general description of the practice of the EU member states and the OECD in regulating transfer pricing, proposals of the EU institutions to unify the European practice in this area.

Keywords: transfer pricing, multinational groups, tax policy, corporate income tax, European integration, EU law, OECD Guidelines.

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01/2025

Abstract. The Information reference provides a general description of the EU acquis chapter on public procurement, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation; and the European Commission's assessment of Ukraine's progress in this area.

Keywords: EU law, public procurement, European integration, competition, single market.

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01/2025

Abstract. The Information reference provides a general description of the EU acquis chapter on public procurement, in particular, the list of EU legal acts that are basic for this area; the benefits of their implementation in national legislation; and the European Commission's assessment of Ukraine's progress in this area.

Keywords: EU law, public procurement, European integration, competition, single market.

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01/2025

Abstract. The Information reference presents the advantages of smart specialisation of regions as a basis for the post-war recovery of Ukraine, as well as proposals for its implementation within the economic dimension of the post-war recovery (reconstruction) of Ukraine.

Keywords: smart specialisation of regions, stimulation of innovation, regional policy, regional development strategies, post-war recovery, economic development.

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12/2024

Abstract. The Information reference provides proposals for improving the current legislation in the field of public procurement in terms of requirements for the degree of localisation of production based on the analysis of the legal framework, legislative proposals and international experience.

Keywords: degree of localisation of production, national producer, public procurement, regional development, post-war recovery.

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11/2024

Abstract. The Information reference describes the expediency of restoring the functioning of the State Fund for Regional Development as a special fund of the State Budget of Ukraine.

Keywords: state budget, local budgets, State Fund for Regional Development, stimulation of regional development.

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11/2024