Nikitin V. Double taxation in the context of interaction between national and international tax regimes.

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0521U101301

Thesis Registration Form

0521U101301.pdf

Applicant for

Specialization

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

23-04-2021

Specialized Academic Board

Д 08.727.02

The Dnipropetrovs’k State University of Internal Affairs

Essay

The thesis states that double taxation is a negative phenomenon in which a particular entity or entity is taxed more than once by similar or similar taxes within one or more fiscal jurisdictions over the same period of time (tax period). The features of double taxation include: the identity of the object of taxation; the identity of the taxable person; the identity of tax payment terms; the identity of the tax payment.

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Files

autoreferat-aref Нікітін.docx

dis Нікітін.doc

dis Нікітін.doc

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