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: | , , , |
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2020-12-01
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| Series: | Juridical Tribune |
| Subjects: | |
| Online Access: | http://www.tribunajuridica.eu/arhiva/An10v3/4.%20Onischyk%20et%20al.pdf |
| _version_ | 1797218954166403072 |
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| author | Yuriy Onischyk Olena Maidannyk Yaroslav Zhuravel Pavlo Selezen |
| author_facet | Yuriy Onischyk Olena Maidannyk Yaroslav Zhuravel Pavlo Selezen |
| author_sort | Yuriy Onischyk |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-24T12:25:57Z |
| format | Article |
| id | doaj.art-0a9d4f1be5cb4ffab9f64532df6a1ce3 |
| institution | Directory Open Access Journal |
| issn | 2247-7195 2248-0382 |
| language | English |
| last_indexed | 2024-04-24T12:25:57Z |
| publishDate | 2020-12-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Juridical Tribune |
| spelling | doaj.art-0a9d4f1be5cb4ffab9f64532df6a1ce32024-04-08T07:43:04ZengBucharest University of Economic StudiesJuridical Tribune2247-71952248-03822020-12-01103419426International treaty as a source of financial law in UkraineYuriy Onischyk 0Olena Maidannyk1Yaroslav Zhuravel2Pavlo Selezen3Academy of Labour, Social Relations and Tourism, UkraineAcademy of Labour, Social Relations and Tourism, UkraineAcademy of Labour, Social Relations and Tourism, UkraineUniversity of State Fiscal Service of Ukraine, UkraineDouble 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.http://www.tribunajuridica.eu/arhiva/An10v3/4.%20Onischyk%20et%20al.pdffinancial lawtax legislationinterpretationinternational treatiesdomestic implementation |
| spellingShingle | Yuriy Onischyk Olena Maidannyk Yaroslav Zhuravel Pavlo Selezen International treaty as a source of financial law in Ukraine Juridical Tribune financial law tax legislation interpretation international treaties domestic implementation |
| title | International treaty as a source of financial law in Ukraine |
| title_full | International treaty as a source of financial law in Ukraine |
| title_fullStr | International treaty as a source of financial law in Ukraine |
| title_full_unstemmed | International treaty as a source of financial law in Ukraine |
| title_short | International treaty as a source of financial law in Ukraine |
| title_sort | international treaty as a source of financial law in ukraine |
| topic | financial law tax legislation interpretation international treaties domestic implementation |
| url | http://www.tribunajuridica.eu/arhiva/An10v3/4.%20Onischyk%20et%20al.pdf |
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