THE CRITERIA FOR DETERMINING TAX RESIDENCY INDIVIDUALS
Journal Title: Право та інноваційне суспільство - Year 2016, Vol 7, Issue 2
Abstract
Problem Setting. Sufficient (but not exclusive) condition for determining the location of the center of vital interests of physical persons is the place of residence of her family or her registration as a business entity. If it is impossible to determine the resident status of an individual, using the preceding provisions of this subparagraph, an individual is considered resident if he is a citizen of Ukraine. Analysis of recent researches and publications. Issues of definition of tax residence was reflected primarily in international treaties and Tax code of Ukraine. Statement of the problem. The implementation of the analysis determine the tax residency and the taxation of citizens with dual citizenship. Presentation of the basic material. It should be noted that one of the major issues today being submitted for consideration of the world community are questions related to the avoidance of double taxation of individuals. The solution to this question is not in the field of the national tax legislation, but requires consideration of certain international acts. In our view, when addressing the issue of double taxation of individuals, a certain interest can represent the Convention between the Government of Ukraine and the Government of the State of Israel “On avoidance of double taxation and prevention of tax evasion concerning taxes on income and on capital” (hereinafter – the Convention). The analysis of the provisions of this normative document suggests that the term "resident of a Contracting State" means for the purposes of this Convention, any person who is liable to tax under the law of that State therein on the basis of residence, permanent place of residence, place of management, place of registration or any other similar criterion and also includes the State itself and its political-administrative subdivision or a local authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital, which is situated therein (article 4 of the Convention). Conclusion. The taxation of these categories of individuals should also be subject to certain international principles. One of these principles is the principle of non-discrimination. The practical expression of the principle of non-discrimination in the framework of this Convention are the rules of art. 24, which provides that the Contracting States shall not be subject to the second Contracting State to any taxation or to the related obligation, which is other or more burdensome than the taxation and related obligations, which are or may be subject to a national of that other State in the same circumstances, particularly with regard to residence.
Authors and Affiliations
A. V. Tserkovniy
Keywords
Related Articles
- EP ID EP460149
- DOI -
- Views 96
- Downloads 0
SOME PROBLEMS OF FORMATION OF INVESTMENT LAW OF UKRAINE
Problem setting. Ukraine has been accumulating experience in a sphere of investment activity, its legal regulation; running an active policy to create an effective inner investment market, attracting foreign capital to t...
ГОСПОДАРСЬКО-ПРАВОВЕ РЕГУЛЮВАННЯ КОМЕРЦІЙНОЇ КОНЦЕСІЇ (ФРАНЧАЙЗИНГУ) У ВІДНОСИНАХ, ПОВ’ЯЗАНИХ ІЗ ПЕРЕДАЧЕЮ ПРАВ НА ТЕХНОЛОГІЮ
Присвячено окремим науковим проблемам господарсько-правового регулювання права суб’єктів господарювання на використання у своїй господарській діяльності договорів комерційної концесії (франчайзингу) для передачі прав на...
INSURED PERSONS IN THE SYSTEM OF SOCIAL INSURANCE AGAINST INDUSTRIAL ACCIDENTS IAND OCCUPATIONAL AND PROFESSIONAL DISEASES
Problem setting. According to official figures, a significant percentage of employees in Ukraine are not covered by the system of social insurance against industrial accidents and occupational diseases. In practice, actu...
THE MATTER OF DEFINING THE INFRASTRUCTURE OF PARTICULAR BRANCHES IN MATERIAL PRODUCTION SECTOR: THE LEGAL ASPECT
Problem setting. A particularly actual issue is to analyse the current state and determine the ways to further development of infrastructure of Ukrainian certain economic sectors in the aspect of defining the content and...
THE MODERN PROBLEMS OF SOCIAL-LEGAL COMMUNICATION FROM THE PRISM OF THE TIME’S CHALLENGES
Problem setting. In the Ukrainian social realities actual is a problem of the democratic institutions, the formation of law state, legal conscience, strengthening national sovereignty, establishing the balance of interes...