Mihalchich V. Тhe Avoidance of Double Taxation and Tax Evasion in the International Tax Law.

Thesis is one of the first national complex researches of the problems of the avoidance of an international double taxation and the struggle with tax evasion in the international tax law. On the basis of a detailed analysis of the norms of the international and Ukrainian tax law, aimed at the regulation of the international double taxation and the ensuring of the collaboration of fiscal authorities of different countries in the fight against tax evasion at the interstate level, as well as of the practice of an application of these norms several theoretical approaches to the avoidance of double taxation and the tax evasion as the main problems of the international tax law are analyzed.