Mutual agreement procedure as a legal instrument for interaction between taxpayers and tax authorities
Journal Title: Право та державне управління - Year 2018, Vol 1, Issue 1
Abstract
The article reveals the essence and characteristics of the mutual agreement procedure as a legal instrument for interaction between taxpayers and tax authorities, comparative characteristics of the OECD Model Tax Convention on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries.
Authors and Affiliations
М. В. Кармаліта, А. А. Харченко
Keywords
Related Articles
- EP ID EP667912
- DOI -
- Views 67
- Downloads 0
Recognition of an economic obligation as invalid as a result of fraud and error
In the scientific article the basic characteristics of economic contracts with the defects of will were investigated by legal entities as a special subject of economic relations, namely, under the influence of deceptio...
Functions of public administration within management system
The article investigates internally-oriented functions of public administration to demonstrate the contents of public administration within the management system. Among the internally- oriented functions such functions a...
The interaction between public and non-governmental social sectors as an effective management mechanism in the social work system in Ukraine
The article is devoted to the analysis of the establishment of effective interaction between the public and non-governmental sectors through the organization of various types of partnership in the management of the socia...
Regarding the specific issues of jurisdiction, admissibility of evidence and the start of pre-trial investigation
This publication analyzes the issues that were mooring the Prosecutor General of Ukraine to the National Law University scientists Yaroslav the Wise, and provides answers. Putting questions were grouped into three groups...
Content and features of control over administrative and jurisdic- tional activity of law enforcement bodies
The article deals with the content and features of control over administrative and juris- dictional activity of law enforcement bodies. The scientific views on the content and features of control were analyzed. Concept...