Demyanchuk J. Organizational-legislative principles of avoiding international double taxation in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0411U005638

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

15-09-2011

Specialized Academic Board

К26.888.01

Essay

In the dissertation, it has been focused on the legal nature of the notion of international double taxation, analyzed the state of scientific development of the pointed scientific problem, and it has been determined the notion of the international double taxation with its main features. The author has worked out the organizational-legislative principles of avoiding international double taxation on his own position. The author has analyzed legislative principles of avoiding international double taxation, investigated the acts of the domestic legislation in particular, and the system of agreements of the avoidance double taxation of income and capital that was concluded by Ukraine, qualified and defined the structure of the agreements that was mentioned.

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