Aplication of tax residence signs by The State Tax Service of Ukraine
Autor: | H. Petrenko, A. Buravska |
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Rok vydání: | 2022 |
Zdroj: | Uzhhorod National University Herald. Series: Law. :335-339 |
ISSN: | 2664-6153 2307-3322 |
DOI: | 10.24144/2307-3322.2022.70.53 |
Popis: | The article is devoted to the study of the issue of application of tax residency signs by the State Tax Service of Ukraine. The relevance of this issue is due to the ambiguity of approaches to the application of such signs to the definition, confirmation or deprivation of the status of a tax resident of Ukraine and further application of the mechanism of taxation of such a person. Incorrect determination of the residency may become an obstacle on the way of Ukraine joining the Single Standard for Automatic Exchange of Tax Information, as well as result in the increase of the number of law suits to the State Tax Service of Ukraine. A number of general scientific and special scientific methods, in particular, comparison, generalization, dialectical and formal-legal method, as well as system and complex analysis constitute the methodological basis of the study. The article analyzes tax residency signs, applied in international and national legislation, judicial practice of application of tax residency signs, as well as possible ways of their application by the State Tax Service of Ukraine. It has been proved that in determining a natural person as a resident/non-resident the State Tax Service of Ukraine should apply the following attributes: 1) general (applied consecutively) – permanent residence, centre of vital interests, habitual residence, citizenship; and 2) special – provisions stipulated by international treaties for determining tax residency. The attribute of centre of vital interests is recommended to be used by the State Tax Service of Ukraine as the basic one by means of questionnaires for individuals. The necessity to introduce amendments and additions into the legislation concerning the clear determination of ways of application of the signs of tax residency by the STS of Ukraine has been revealed. It should meet the requirements of the OECD Model Convention, as well as expand the powers of the STS of Ukraine concerning the possibility to grant, change or recognize an individual as no longer having the status of a resident. |
Databáze: | OpenAIRE |
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