Efforts to counteract aggressive tax planning
In 2016, Ukraine joined the international initiatives of the OECD to Counter Base Erosion and Profit Shifting and is committed to stepping up efforts to counteract aggressive tax planning.
*commitment is not specific or/and not measurable
This commitment is merely a description of the existing anti-corruption initiatives that Ukraine joined and is a general statement of intent to step up efforts to counteract aggressive tax planning.
The commitment does not identify any measurable actions to indicate whether it will have been
Achieved, and the language of stepping up efforts is non-committal.
(logged in as editor)