СУТНІСТЬ, ЕВОЛЮЦІЯ ТА РОЛЬ ВЗАЄМОУЗГОДЖУВАЛЬНОЇ ПРОЦЕДУРИ ЯК МЕХАНІЗМУ ВИРІШЕННЯ ПОДАТКОВИХ СПОРІВ

Abstract

The relevance of the study is determined by the fact that the issue of a tax dispute resolution is actual in the context of the globalization processes and global financial crisis state. The lack of effective mechanisms for resolving disputes related to the interpretation and application of the double taxation treaties rules leads to the revision of existing instruments and the detection of new ones. Main objective of the study is to characterize a meaning, stages of evolution and role of mutual agreement procedure as a dispute resolution mechanism in the area of interpretation and application of double taxation treaties provisions. The methodology of research includes dialectical and comparative, and system analysis method. Mutual agreement procedure is defined as a unique treaty dispute resolution mechanism for interpretation and application of double taxation treaties provisions. Its history is traced back to the interwar period (1918–1939) by including of the respective provisions in the League of Nations model norms within taxation sphere. Long practice of mutual agreement procedure application determines its relevance in modern world and demonstrates its attractiveness for competent authorities and taxpayers. At the same time, the limited practice of its usage in combination with the presence of problematic aspects in the context of providing a balance between public and private interest in the field of taxation convinces that the potential of the interconnection procedure still to be far from being fully used. In conditions of a high level of distrust to the judicial and executive branches in Ukraine and the need to ensure investment attractiveness, the interharmonization procedure becomes a potentially promising tool in terms of a balance of private and public interest ensuring.