When the Agreement enters into force, there will be grounds for Ukraine to join the mentioned EU program, the main purpose of which is cooperation between the tax administrations of its member countries in the fight against tax fraud, tax evasion and aggressive tax planning.
Ukraine’s participation in the Program should contribute to:
- combating tax evasion and improving tax administration in Ukraine;
- supporting the development of tax policy measures and the implementation of EU legislation on taxation;
- stimulation of cooperation between tax authorities of Ukraine and EU countries, in particular in terms of exchange of tax information, development of institutional capacity, human competence and information and electronic systems.