THE LEGAL NATURE OF AGREEMENTS ON ELIMINATION OF THE DOUBLE TAXATION

Problems of Ukraine’s Legislation Development

Abstract

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.