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Information × Registration Number 0212U007185, 0111U001259 , R & D reports Title Appication of International Tax Treaties: theory and practice popup.stage_title Head Timchenko Leonid Dmitrievich, Registration Date 06-07-2012 Organization National university of state tax servise of Ukraine popup.description2 The investigation is dedicated to research of the mechanism of international tax treaties application in Ukraine and foreign countries and makes a contribution in improving Ukrainian tax system. The work studies the key features of improper use of tax treaties and the legal basis of public policy in the sphere of avoidance of taxation. The authors analizes the essence and legal basis of tax treaty application in Ukraine. The GAAR practise in foreign countries is observed in the context of its implementation in Ukrainian reality. A few propositions are made in the context of improving the concept of beneficial owner. The attention is paid to the ways of improving antioffshore public policy as well as the role of EC Court in developing the concept of improper use of tax treaties. After the analysis of the mechanism of application of tax treaties in Ukraine a number of propositions for its improvment are proposed. Product Description popup.authors Бугай Тетяна Володимирівна Кононенко Валерій Петрович Кривенко Дмитро Вікторович Мазур Ірина Іванівна Селезень Павло Олександрович Тимченко Леонід Дмитрович popup.nrat_date 2020-04-02 Close