Lepetjuk O. Legal issues of Ukraine’s cooperation with the EU and its Member States in the field of direct taxation

The thesis is devoted to the issue of essence, traits and tendencies in the development of international legal cooperation of Ukraine with the EU and its Member States in the field of direct taxation and to the determination of possible ways of its improvement in the future. There is the investigation of evolution and development of the cooperation mechanism concerning direct taxes between EU Member States on integration level and its interconnection with the international relations between EU Member States themselves in the same field as well as the influence on the tax cooperation with third states in the thesis. The main characteristics of cooperation between Ukraine and the EU and its Member States on direct taxation in the context of treaty norms from the point of their development are defined by the author. The problem aspects of implementation, interpretation and application of double taxation treaties between Ukraine and EU Member States as the main type of international tax treaties in the field of direct taxation are considered in the thesis. The propositions on improvement of rule-making as well as norm application are formulated.