RESIDENCE AS THE BASIC PRINCIPLE OF TAXATION INCOME FROM HERITAGE IN UKRAINE: FEATURES OF LEGAL REGULATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2018, Vol 51, Issue 1
Abstract
The article is devoted to issues of legal regulation of the implementation of the principle of residence in relation to the taxation of income from the adoption of inheritance in Ukraine. The criteria of residency of an individual – a taxpayer for income from the acceptance of the inheritance – are determined. The essence and features of the concept of tax residence concerning the taxation of inherited income are revealed.
Authors and Affiliations
Л. Б. Жук
Keywords
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- EP ID EP642132
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