Selezen P. International legal cooperation of states in the sphere of taxation.

The thesis is dedicated to the research of the forms of interstate cooperation in the sphere of taxation and determining the ways to improve Ukrainian practice in this sphere. The work studies the evolution of international tax cooperation by characterizing each of its periods. The thesis analizes the essense and features of state sovereignty in the sphere of taxation in the time (conditions) of globalization. The legal nature of state tax jurisdiction competition is defined as well as the the main tool to avoid their impacts. The institutional and conventional levels of interstate tax cooperation in the modern world are studied as well as the the perspectives of the further cooperation. The attention is paid to the influence of practice of the EC Court and European Human Rights Court on the process of Ukrainian tax system reforms. After the analysis of the double taxation treaties of Ukraine with other countries a number of suggestions for improvement were made.