International tax agreements as a tool for public administration in the sphere of taxation.
Journal Title: Наукові записки Інституту законодавства Верховної Ради України - Year 2018, Vol 1, Issue 2
Abstract
The article reveals the place of international tax treaties in public administration of taxation notably tax information exchange. The objectives of their conclusion include the elimination of double taxation and the prevention of tax evasion. International tax treaties establish principles for the exchange of information: reciprocity (exchange of equivalent information) and parity (exchange in the same forms).
Authors and Affiliations
N. M. Herasymenko
Keywords
Related Articles
- EP ID EP459344
- DOI 10.32886/instzak.2018.02.12
- Views 98
- Downloads 0
Guarantying of execution of decisions of court about the compensation of tax value-added in Ukraine.
Іn the article the state of guarantying of implementation of decisions of court is analysed about the compensation of tax value-added. Maintenance of tax dispute is exposed about the compensation of this tax. Objective a...
Strategic benchmarks of the state policy of counteraction to the shadow economy in Ukraine.
The article is devoted to the peculiarities of the formation of a strategy of counteraction to the shadow economy in the context of functioning of the mechanisms of implementation of the corresponding state policy. It is...
Cooperation between Ukraine and the OSCE on the protection of human rights to freedom of conscience and religion
The purpose of the article is to analyze the basic CSCE/OSCE documents and their influence on domestic legislation in the area of freedom of conscience and religion, as well as the cooperation between our state and the O...
Historical basis of appearance and problems of PPP projects implementation in Ukraine and in the world
The purpose of the article is to study the historical preconditions for the emergence and development of public-private partnerships in Ukraine and in the world, as well as to identify the most pressing problems regardin...
Methodology for Research on the Legal Protection of Cultural Heritage in Ukraine
The article outlines the main methodological approaches to the study of the legal protection of cultural heritage in Ukraine. The principles and methods of scientific research are described, their role in the process of...