The principle of interdepartmental cooperation of controlling bodies in the context of relations related to the prevention of double taxation
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 3, Issue
Abstract
The article explores the principle of interdepartmental cooperation of controlling bodies in the aspect of relations related to the prevention of double taxation. The author notes that not all activities have the character of cooperation, but only one that corresponds to the quantitative and teleological aspects of cooperation. It is noted that interdepartmental cooperation of the controlling bodies of the contracting states is one of the forms of international cooperation, as a consequence the principle of interdepartmental cooperation in the field of avoidance of double taxation is special in comparison with the principle of international cooperation of states. The article also reveals the characteristic features and forms of implementation of the principle of interagency cooperation of the controlling bodies.
Authors and Affiliations
Р. Г. Браславський
Keywords
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