PRACTICAL APPLICATION OF CERTAIN REGULATIONS CINCERNING DETERMINATION OF THE RESIDENCE OF NATURAL PERSONS FOR AVOIDANCE OF DOUBLE TAXATION
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 292, Issue 2
Abstract
The article gives an overview of the peculiarities of application of certain tax regulations concerning determination of the residence of natural persons for avoidance of double taxation. Global problems of double taxation as well as problems of double taxation in Ukraine have been highlighted. Application of regulations of the Tax Code and certain international agreements for avoidance of double taxation has been analyzed. Ways of improvement of efficiency of application of the Tax Code regulations and international rules in avoidance of double taxation have been distinguished.
Authors and Affiliations
Є. В. Дуліба
Keywords
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