Vyazovchenko O. International cooperation in the investigation of tax evasion transnational character

The dissertation is devoted to a comprehensive study of international cooperation in the investigation of transnational tax crimes. The author's definition of the phenomenon of “tax evasion transnational character” is presented and the criteria of identification of this phenomenon are highlighted. The essence of international cooperation in the investigation of the evasion of taxes of a transnational character and its forms are revealed. The author's classification of bilateral international treaties in the field of investigation of tax evasion of transnational character is given. Characterized by the specifics of the interaction of the competent authorities with international organizations, the basis and procedure for obtaining international legal assistance in the investigation of tax evasion of a transnational character. The essence, features and types of procedural actions during the investigation of tax evasion are revealed. The essence and conditions of admissibility of evidence in the investigation of transnational tax crimes are determined. Areas of improvement of international cooperation in the investigation of tax evasion of transnational character are formulated.