Introduction. The past years have once again emphasized the relevance of friendly interstate relations, which create the basis for trade cooperation. International cooperation of states in the unstable conditions of pandemics and wars helps not only to maintain international security, but also provides the development of international trade. The paper analyzes the features of the conditions for avoiding double taxation and determining the country of residence. The publication reveals the problems faced by residents of Ukraine in 2022, namely: multiple taxation and avoidance of double taxation. Features of interstate agreements that guarantee, in particular, to Ukrainian residents, the opportunity to engage in entrepreneurship are highlighted. In our opinion, the conclusion of international treaties by states on the avoidance of double taxation is an act that reflects the political interest of countries in long-term trade cooperation and stimulates the fulfillment of the obligations of countries under treaties in the field of international trade. The purpose of the paper is to study the nature of multiple taxation and the conclusion of agreements on the avoidance of double taxation, its expediency, as well as regulatory consolidation. Results. The research analyzed the regulatory basis of income taxation of Ukrainian business entities, established who is considered a resident. Considered a fairly new category – e-residency, also attention was paid to modern international unilateral acts, normalizing the support of Ukrainian entrepreneurs. Conclusions. Modernity poses new challenges to the world community that the states are forced to cope with. International law is, first of all, partnership, commonwealth, and guarantee of mutual security, including economic security. There is establishment of normative regulation of resident taxation processes and consideration of e-residency as the next stage of development of relations between the state and the resident.
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