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
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- DOI 10.32886/instzak.2018.02.12
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