Abstract

The subject of the study is international legal conventions and agreements concluded in the XX-XXI centuries on issues of dual citizenship. The methodological basis of the research consists of the following methods of cognition: system legal analysis, comparative legal and formal legal analysis. The purpose of the work is to compare international legal norms that consolidate the legal status of persons with dual citizenship. The article examines the issues of military duty and tax payment by bipatrides, as well as the constitutional and legal regulation of legal relations related to citizenship, analyzes the institution of dual citizenship in the context of the protection of state sovereignty. The author considers bilateral international legal agreements concluded on issues of dual citizenship. The author concludes that the adopted international acts are mainly aimed at reducing the occurrence of dual citizenship, which indicates the unwillingness of countries to openly recognize this legal institution. The scientific novelty of the study lies in the fact that the author proposes the inclusion in international legal acts on the avoidance of double taxation of additional criteria for determining the status of tax residence of bipatrids. In order to develop international cooperation with the Republic of Belarus, the author proposes the adoption of a single Union normative legal act in the field of citizenship, which enshrines the rights and obligations of citizens of the Union State and establishes that citizens of the Union State are not persons with dual citizenship.

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