This work is devoted to the topic of dual (multiple) citizenship and its features. The author examines aspects that may arise with multiple citizenship in matters of national security, taxes on legal conflicts, as well as advantages and complexities, the relationship between rights and obligations. Dual citizenship offers significant and diverse benefits, including empowerment in employment, education, business and travel. Citizens are able to enjoy the social and economic benefits of both countries, which also contributes to the strengthening of international ties through cultural exchanges and diplomatic cooperation, increasing understanding and respect between peoples. However, despite numerous advantages, there are also significant disadvantages and risks associated with dual citizenship. The main ones – are issues of national security and identity, difficulties arising in the areas of taxation, military service, as well as possible legal conflicts when the same person falls under the legislation of two different states. The article considers possible changes in the legislation of Ukraine regarding the introduction of dual (multiple) citizenship, and the prospects for its possible development. The author notes that before making a separate decision regarding dual citizenship, it is necessary to carefully investigate all its aspects. Consider both positive and negative sides, taking into account personal circumstances. In addition, the author of this article presents arguments both for and against dual citizenship, and also describes the possible risks and challenges associated with it. The conclusion states that dual citizenship is a complex legal concept that can have both positive and negative aspects for individuals who have it. The article emphasizes that the issue of dual citizenship should be carefully studied at the state level with the participation of all interested parties — politicians, experts in the field of law, economics, sociology and ordinary citizens. Only a balanced approach will allow to achieve the maximum benefit from dual citizenship, avoid potential risks and ensure the stability and security of the state.
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