ROBERTS AUZINS

Contributed to aligning legislation of Ukraine with the OECD BEPS and EU international tax standards by providing workshops to the Ministry of Finance and Tax Administration of Ukraine on Common Reporting Standard, Country-by-Country reporting, Advance pricing rulings and other instruments.

Drafted law in international administrative cooperation, transfer pricing, international tax and tax administration area, including:

• in the area of transfer pricing I developed draft legislation to implement three-tier transfer pricing documentation (BEPS Action 13), advance pricing agreements, safe harbour rules on low-value added services, updated profit split method regulation (BEPS Action 10) and dispute resolution mechanism (DRM Directive/BEPS action 14);
• in the area of automatic exchange of information I drafted legislation to implemented automatic exchange of information on financial accounts (CRS/DAC2), advance cross-border rulings (DAC3/BEPS Action 5), Country-by-Country reports (DAC4/BEPS Action 13), reportable cross-border tax schemes (DAC6) and income derived by sellers via digital platforms (DAC7).

In addition, I represented Latvia as a delegate to various EU institutions and OECD bodies where I helped develop international tax standards and monitored their implementation. During Latvia’s Presidency of the Council of the EU I chaired the WPTQ-Direct Taxation where major progress was achieved on drafting amendments to the Directive on Administrative Cooperation regarding automatic exchange of information on cross-border rulings and advance pricing arrangements. I was also a member of the Panel of Peers and the Assessment Panel for the OECD Global Forum organised peer review work, where I contributed to writing methodology and assessment reports on implementation the Common Reporting Standard across jurisdictions.