International treaty as a source of financial law in Ukraine
Double taxation agreement is one of the most widespread type of international treaty regulating financial relations. The efficiency of its application as a source of financial law depends on the features of the legal basis for implementation of its provisions into domestic legal orders of contractin...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Sprog: | English |
| Udgivet: |
Bucharest University of Economic Studies
2020-12-01
|
| Serier: | Juridical Tribune |
| Fag: | |
| Online adgang: | http://www.tribunajuridica.eu/arhiva/An10v3/4.%20Onischyk%20et%20al.pdf |
| Summary: | Double taxation agreement is one of the most widespread type of international treaty regulating financial relations. The efficiency of its application as a source of financial law depends on the features of the legal basis for implementation of its provisions into domestic legal orders of contracting states. Based on the practice of Ukraine, there is
an attempt to describe key challenges in application of provisions of international treaties
in the context of the requirements of the Tax Code of Ukraine based on the application of
comparative method: 1) the legal status of double taxation treaties of Ukraine that are still
in effect based on the fact of legal succession of Ukraine; 2) the legal status of protocols to
international treaties concluded between competent authorities of contracting states; 3) the legal status of mutual agreements concluded on the basis of the provisions of double
taxation treaties. |
|---|---|
| ISSN: | 2247-7195 2248-0382 |