THE LEGAL NATURE OF AGREEMENTS ON ELIMINATION OF THE DOUBLE TAXATION
Problems of Ukraine’s Legislation Development
Keywords:
double taxation, agreements on elimination of the double taxation, tax payer, object of taxationAbstract
The article investigates the problems concerning elimination of the double taxation in the context of the tax-and-legal regulation, analyses the arising of the double taxation as the process resulted from collisions in the tax law. The main attention is paid to characteristics of the nature of the international dealings, which adjust elimination of the double taxation. The research is aimed both at classification of the above agreements and definition of their structure and separate component parts.
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Published
2024-10-16
How to Cite
Morozov, S. (2024). THE LEGAL NATURE OF AGREEMENTS ON ELIMINATION OF THE DOUBLE TAXATION: Problems of Ukraine’s Legislation Development. Economics and Law, 25(3), 39–42. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/9551
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