publication . Article . 2017

Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

Pavlo Selezen;
Open Access English
  • Published: 01 Oct 2017 Journal: Juridical Tribune (issn: 2247-7195, eissn: 2248-0382, Copyright policy)
  • Publisher: Bucharest University of Economic Studies
Abstract
The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping counteraction and the necessity of its proper interpretation in the Ukrainian reality are the main factors that have a strong impact on the development of court practice concerning beneficial ownership. The article focuses on the prevention of tax avoidance as one of the purposes of double taxation treaties and its role in the interpretation of the term ‟beneficial owner”. Th...
Subjects
free text keywords: interpretation, purposes of international treaties, double taxation treaties, beneficial ownership., Law, K, Law in general. Comparative and uniform law. Jurisprudence, K1-7720
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Article . 2017
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