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Information × Registration Number 0225U003222, (0123U104574) , R & D reports Title International tax treaties and their significance for Ukraine in the context of European integration popup.stage_title Міжнародні податкові договори та їх значення для України у контексті європейської інтеграції Head Tymchenko Leonid D., д.ю.н. Registration Date 02-06-2025 Organization State Tax University popup.description1 The purpose of the study is to develop proposals for revising Ukraine's international tax treaties for compliance with their modern national interests in order to increase the state's financial resources, expand the tax base, ensure the integrity of the tax system and Ukraine's timely integration into the EU. popup.description2  Report: 92 pages, 14 figures, 11 sources, 12 appendices. The object of the study is international financial legal relations in the field of regulation of fiscal activities of states in order to protect their tax sovereignty and ensure the interests of taxpayers while eliminating conditions for their unfair behavior. The purpose of the study is to develop proposals for revision of Ukraine's international tax treaties to ensure that they are in line with the current national interests in order to increase the financial resources of the State, expand the tax base, ensure the integrity of the tax system and ensure timely integration of Ukraine into the EU. Research methods: dialectical (characterization of the advantages and problematic aspects of the application of international treaties for the avoidance of double taxation); comparative legal (identification of common and distinctive provisions in international treaties for the avoidance of double taxation to which Ukraine is a party); formal legal method used to analyze the content of Ukrainian regulations and international conventions. The article analyzes international tax treaties of Ukraine and their role in the process of European integration. The main legal aspects of international tax treaties and their impact on the tax policy of Ukraine in the context of European integration are studied. The mechanisms for avoidance of double taxation contained in international agreements are considered, and their significance for the development of economic relations between Ukraine and other states is analyzed. The author analyzes the judgments of foreign and national courts in administrative cases concerning disputes over the implementation of tax policy and upon requests of tax authorities with certain types of claims, in particular, disputes over the administration of certain taxes, fees, and charges. Product Description popup.authors Kononenko Valerii P. Kostiuchenko Olena Ye. Nelipovych Olena V. Selezen Pavlo O. Forsiuk Vita L. Chyzhykov Volodymyr V. Chyzhykova Olena V. Shkurenko Nataliia H. popup.nrat_date 2025-06-02 Close
R & D report
Head: Tymchenko Leonid D.. International tax treaties and their significance for Ukraine in the context of European integration. (popup.stage: Міжнародні податкові договори та їх значення для України у контексті європейської інтеграції). State Tax University. № 0225U003222
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Updated: 2026-03-23