OVERCOMING DOUBLE TAXATION: CURRENT STATE AND PROSPECTS

Abstract

The problem of double taxation is currently a pressing issue for many countries and the international community in particular. This phenomenon has a negative impact on the economic development of countries, investment inflows, competitiveness in the international market and many other aspects. Therefore, the issue of overcoming double taxation is an urgent issue for many countries, including Ukraine, and international organisations. This is the reason for the relevance of this research. The purpose of this study is to analyse double taxation in terms of its generally accepted classification, its characteristics and current state; to determine the peculiarities of overcoming double taxation within the framework of application of double taxation avoidance methods; to analyse the prospects for activities aimed at overcoming double taxation and to characterise the achievements in multilateral tax cooperation. In order to achieve this goal, the following methods of scientific knowledge were used: general philosophical method, descriptive method, method of system analysis, synthesis, dialectical method, methods of deduction and induction. The conclusions drawn as a result of the study are scientifically significant and important for further research and improvement of the legal regulation of double taxation issues.