Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes.

Please use this identifier to cite or link to this item: https://dspace.uzhnu.edu.ua/jspui/handle/lib/70340

Title:	Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes.
Authors:	Hretsa, Yaroslav
Keywords:	tax, tax policy, constitutional obligation, double taxation, tax planning, low-tax jurisdictions, BEPS, MLI Convention, permanent establishment, tax disputes.
Issue Date:	2023
Publisher:	ТОВ "РІК-У"
Citation:	71. Hretsa Y.V. Application of the MLI Convention as a means of ensuring the constitutional obligation to pay taxes. Конституційно-правові академічні студії № 1. 2023. С.6-13.
Abstract:	The purpose of the article is to determine the consequences of the application of the Multilateral Convention to Implement Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Instrument (MLI) in Ukraine, to evaluate it as a platform for coordinating the tax policy of various states, and also to make proposals to improve such coordination. To achieve the outlined purpose and fulfill the objectives in the research process, the following universal general scientific and unique legal methods were used: dialectical, formal-logical, formal legal, comparative legal, analysis and synthesis, and logical semantics.
Type:	Text
Publication type:	Стаття
URI:	https://dspace.uzhnu.edu.ua/jspui/handle/lib/70340
Appears in Collections:	Наукові публікації кафедри господарського права

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