PROPAEDEUTICS OF THE LEGAL NATURE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS
Consideration of the legal nature of legal phenomena has both theoretical and practical significance. The first is to fill in the doctrinal content of the phenomenon being studied. The second is justified by the fact that the legal nature of the phenomenon determines its legal regulation. The presen...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
LLC «MIAS Expert»
2023-07-01
|
| Series: | Legal Bulletin |
| Subjects: | |
| Online Access: | https://en.legalbulletin.ru/data/documents/LB2023no2_9.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Consideration of the legal nature of legal phenomena has both theoretical and practical significance. The first is to fill in the doctrinal content of the phenomenon being studied. The second is justified by the fact that the legal nature of the phenomenon determines its legal regulation. The present article is devoted to the propaedeutics of the issues of the legal nature of double taxation avoidance agreements, the disclosure of the essence of which is based on the comparison of double taxation avoidance agreements with formal and material theories of the division of public and private law, as well as through correlation with the system of international law and explanation of the role of the system of national law. The purpose of the article is to introduce the definition of the essence of the legal nature of double taxation avoidance agreements. According to the results of the study, the public legal nature of double taxation avoidance agreements is shown, due to the presence of public interest, the initiation of protection of which belongs not only to the subjects of legal relations, but also to the authorized public authorities, as well as due to the unequal position of the subjects of legal relations that develop regarding the application of agreements, the imperativeness of the legal norms contained in them. The thesis on the complex legal regulation of contracts, mediated by the international legal and national legal nature, is formulated.
|
|---|---|
| ISSN: | 2658-5448 |