LEGA L NATUR E OF AD VANCE PRICING AGR EEMENTS
Journal Title: Порівняльно-аналітичне право - Year 2017, Vol 3, Issue
Abstract
The ordering of public relations in the sphere of taxation is conditioned by the use of a complex of legal means and methods, directly related to the tax policy of the state. In recent years, there has been an introduction of liberal trends in the balanced and efficient management of fiscal resources. Legal regulation of advance pricing agreements (APAs) in tax law is based on a comprehensive approach, which consists in borrowing and using civil legal mechanisms for regulating contractual obligations in conjunction with the principles developed under public law.
Authors and Affiliations
М. В. , Кармаліта
Keywords
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