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

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.