Competent Authorities of Ukraine in the Context of Mutual Agreement Procedure under Double Taxation Treaties
The article is dedicated to the identification of the issues related to competent authorities that might impact the efficiency and effectiveness of mutual agreement procedure (MAP) as a tax treaty-related mechanism in Ukraine. In this context, the author applies comparative method based on the provi...
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| Format: | Article |
| Language: | English |
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ADJURIS – International Academic Publisher
2023-07-01
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| Series: | International Investment Law Journal |
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| Online Access: | https://investmentlaw.adjuris.ro/articole/An3v2/7.%20Pavlo%20Selezen.pdf |