The Legal Nature of the Benefits of Double Taxation Treaty

Student: Zozulia Iana

Supervisor:

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2020

This work is devoted to the study of the legal nature of advantages under the double taxation agreement.The object of this research is public relations arising in the sphere of legal regulation of the avoidance of double taxation and prevention of tax evasion. The advantages provided for certain categories of entities under the agreement on the avoidance of double taxation and their legal nature are highlighted as the subject of research. This problem is not fully understood, despite a large number of works. It is planned to study domestic and foreign literature, as well as judicial practice on this issue.

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