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Evolution and Current State of International Private Law in the European Union
The article discloses the formation, development and modern state of private international law in the European Union. The concept of "European private international law", including an analysis of the term in a narrow, wide and broadest sense is revealed in the article. The author analyses three main stages in the development of the private international law in the EU, in particular: formation (1957 ‒ 1999); active development ‒ after the entry into force of the Amsterdam Treaty (1999 ‒ 2009); modern period ‒ after the entry into force of the Lisbon Treaty (2009 ‒ present). This article examines the limits of EU legislation as the source of a single law and highlights the difficulties associated with projects on the codification of private law in the EU. Such an approach may be appropriate in the current state of EU integration if it is limited by the rules of binding contract law and the provisions of private international law. Further harmonization of private law in Europe also requires significant changes in the institutional structure for the creation of uniform rules and the development of new methods of regulation. There are three features of the development of the private international law in the EU: 1) the gradual transition from internationalization to Europeanization; 2) evolution to reduce the "flexibility" of conflict regulation of contractual relations through greater certainty in application; 3) if in 1999 the international convention was the source of unification of the private international law, then after this date the regulation becomes the standard source of unification. Private international law in the EU can be defined as the interconnection and interaction between the systems of national law of the EU Member States and the system of uniform (unified) legal norms aimed at regulating private legal relations with a foreign element within the EU. European private international law can be seen in a narrow sense (conflict of law), broad sense (covers conflict and conflict law) and the broadest ...
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INSTITUTIONAL SUPPORT OF INTERNATIONAL ECONOMIC COOPERATION IN THE SPHERE OF RENEWABLE ENERGY
Subject of this article investigation is theoretical and methodological aspects of institutional support of international economic cooperation in the sphere of renewable energy. Objective of the article is to highlight the core and do research into the common factors and newest trends concerning institutional support of international economic cooperation in the sphere of renewable energy. Method. When in use for article preparation the following general scientific research methods were used: historical and logical methods are applied while investigating into international experience and analysis of international economic cooperation evolution in energy area; abstract and specific methods as well as methods of analysis and synthesis are used for justification of priorities, rules and goals of institutional support of international economic cooperation in the sphere of renewable energy and definition of international organizations role while their implementing. Causal (cause-and-effect) method of scientific research is employed to determine priorities and challenges regarding institutional support of international economic cooperation in the sphere of renewable energy development as an essential part of the sustainable development transition processes. Results. The development of renewable energy in XXI century has become a strategic priority of world energy market modernization, promotes the solution to the problem of global warming, reduces the risks of CO2 emissions as well as related risks of increase in climate refugees, world countries' coastal areas flooding, so reduces a risk of famine and incidence of poverty among the Earth population. Institutional support of renewable energy development is provided by such international organizations as UN, UNDP, UNEP, URS, BASE, UNIDO, IRENA etc. UN Framework Convention on Climate Change (UNFCCC), Kyoto Protocol (expired), Paris Agreement on Climate Change were adopted. According to UNDP forecasts, scenarios for the share of renewables in world supplies by 2050 in ...
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EU Migration Crisis As a Factor of Changes in Modern International Relations
The article examines the features of international relations in the context of the migration crisis at the present stage. The main objectives of the study were to characterize the historical causes of the current migration crisis in the field of international relations, assess the regulatory framework of migration policy of the European Union, recommendations for improving international relations in the context of the current migration crisis in European countries. The methodology of scientific research is based on the dialectical method, which summarizes all the phenomena and processes that take place in the field of international relations in its relationship and interdependence. In the process of writing the article there were used methods of analysis and synthesis – in the study of the peculiarities of the system of international relations; monographic – when presenting consistent material related to the specified research topic; historical – in describing the causes of the migration crisis; comparison – when assessing the situation in the EU and Ukraine; abstract-logical – in substantiating the logical sequence of events in the international arena, which caused the migration crisis at the present stage of development of society. The result of the study was the generalization of proposals to improve the situation in the field of international relations, the development of recommendations for a common migration policy of European countries and the possibility of involving Ukraine in solving these problems. As conclusions, it is stated that the relationship between European countries is imperfect, and this encourages the leadership of European countries to seek new ways of cooperation in the context of resolving the migration crisis. The significance of the study lies in understanding the need for joint action by Ukraine and the EU to address the migration problem.
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Political and Legal Aspects of International Conflicts Through the Prism of Systems of International Relations ; Політико-правові аспекти міжнародних конфліктів крізь призму системності в міжнародних відносинах
The authors attempt to conceptualize approaches to determination of the nature and place of conflicts in international relations, as well as ways to resolve international conflicts in the modern theory of international relations. An international conflict is defined by the authors as an open political clash of two or more states (or other international actors) on the basis of differences or conflicts of interest. The views of leading theorists of realism, liberalism, and Marxism as directions in the theory of international relations were outlined. It was found that the end of the Cold War created further discussion about the prospects of world politics in the new conditions. During this period, the concepts of F. Fukuyama, S. Huntington, I. Wallerstein appeared, J. Galtung, M. Kaplan, K. Waltz, S. Brown and others expressed their views on the prospects of world politics and the nature of conflicts in the XXI century. Theorists of different scientific political science schools point on the persistence of conflicts in international relations, but their views on the nature of conflicts and the possibility of conflict management are different. The views of theorists on the influence of the structure of international relations system on the nature and intensity of international conflicts are systematized. The authors note that in the context of the study of international conflicts, the legal aspects of the regulation of international relations are of particular importance. In view of this, the main function of international law is to regulate international relations, the main subjects of which are states. Sovereignty remains the main feature of the state. It is noted that the mechanisms of formation and operation of international law are interstate, not supranational. It is determined that under modern conditions the attributes of modern international politics are regional crises, hybrid wars, information blockades, which do not contribute to the formation of a stable system of international relations ; У статті здійснено спробу концептуалізації підходів до визначення природи і місця конфліктів у міжнародних відносинах, а також шляхів вирішення міжнародних конфліктів у сучасній теорії міжнародних відносин. Міжнародний конфлікт визначається авторами як відкрите політичне зіткнення двох і більше держав (або інших міжнародних акторів) на підставі розбіжності або суперечності їх інтересів. Були окреслені погляди провідних теоретиків реалізму, лібералізму, марксизму як напрямів у теорії міжнародних відносин. З'ясовано, що завершення «холодної війни» створило подальшу дискусію про перспективи світової політики в нових умовах. У цей період з'являються концепції Ф. Фукуями, С. Гантінгтона, І. Валлерстайна, свій погляд на перспективи світової політики і характер конфліктів у XXI столітті висловлюють Й. Галтунг, М. Каплан, К. Уолтц, С. Браун та інші. Теоретики, які належать до різних наукових політологічних шкіл, вказують на збереження конфліктогенності в міжнародних відносинах, проте їх погляди на природу конфліктів та можливість управління конфліктами відрізняються. Систематизовано погляди теоретиків щодо впливу структури системи міжнародних відносин на характер та інтенсивність міжнародних конфліктів. Автори зазначають, що в контексті дослідження міжнародних конфліктів особливого значення набувають правові аспекти регулювання міжнародних відносин. З огляду на це головною функцією міжнародного права є врегулювання міжнародних відносин, основними суб'єктами яких є держави. А основною ознакою держави залишається її суверенітет. Зазначено, що механізми формування і дії норм міжнародного права носять міждержавний, а не наддержавний характер. Визначено, що за сучасних умов атрибутами сучасної міжнародної політики регіональні кризи, гібридні війни, інформаційні блокади, які не сприяють формуванню стійкої системи міжнародних відносин.
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Political and Legal Aspects of International Conflicts Through the Prism of Systems of International Relations ; Політико-правові аспекти міжнародних конфліктів крізь призму системності в міжнародних відносинах
The authors attempt to conceptualize approaches to determination of the nature and place of conflicts in international relations, as well as ways to resolve international conflicts in the modern theory of international relations. An international conflict is defined by the authors as an open political clash of two or more states (or other international actors) on the basis of differences or conflicts of interest. The views of leading theorists of realism, liberalism, and Marxism as directions in the theory of international relations were outlined. It was found that the end of the Cold War created further discussion about the prospects of world politics in the new conditions. During this period, the concepts of F. Fukuyama, S. Huntington, I. Wallerstein appeared, J. Galtung, M. Kaplan, K. Waltz, S. Brown and others expressed their views on the prospects of world politics and the nature of conflicts in the XXI century. Theorists of different scientific political science schools point on the persistence of conflicts in international relations, but their views on the nature of conflicts and the possibility of conflict management are different. The views of theorists on the influence of the structure of international relations system on the nature and intensity of international conflicts are systematized. The authors note that in the context of the study of international conflicts, the legal aspects of the regulation of international relations are of particular importance. In view of this, the main function of international law is to regulate international relations, the main subjects of which are states. Sovereignty remains the main feature of the state. It is noted that the mechanisms of formation and operation of international law are interstate, not supranational. It is determined that under modern conditions the attributes of modern international politics are regional crises, hybrid wars, information blockades, which do not contribute to the formation of a stable system of international relations ; У статті здійснено спробу концептуалізації підходів до визначення природи і місця конфліктів у міжнародних відносинах, а також шляхів вирішення міжнародних конфліктів у сучасній теорії міжнародних відносин. Міжнародний конфлікт визначається авторами як відкрите політичне зіткнення двох і більше держав (або інших міжнародних акторів) на підставі розбіжності або суперечності їх інтересів. Були окреслені погляди провідних теоретиків реалізму, лібералізму, марксизму як напрямів у теорії міжнародних відносин. З'ясовано, що завершення «холодної війни» створило подальшу дискусію про перспективи світової політики в нових умовах. У цей період з'являються концепції Ф. Фукуями, С. Гантінгтона, І. Валлерстайна, свій погляд на перспективи світової політики і характер конфліктів у XXI столітті висловлюють Й. Галтунг, М. Каплан, К. Уолтц, С. Браун та інші. Теоретики, які належать до різних наукових політологічних шкіл, вказують на збереження конфліктогенності в міжнародних відносинах, проте їх погляди на природу конфліктів та можливість управління конфліктами відрізняються. Систематизовано погляди теоретиків щодо впливу структури системи міжнародних відносин на характер та інтенсивність міжнародних конфліктів. Автори зазначають, що в контексті дослідження міжнародних конфліктів особливого значення набувають правові аспекти регулювання міжнародних відносин. З огляду на це головною функцією міжнародного права є врегулювання міжнародних відносин, основними суб'єктами яких є держави. А основною ознакою держави залишається її суверенітет. Зазначено, що механізми формування і дії норм міжнародного права носять міждержавний, а не наддержавний характер. Визначено, що за сучасних умов атрибутами сучасної міжнародної політики регіональні кризи, гібридні війни, інформаційні блокади, які не сприяють формуванню стійкої системи міжнародних відносин.
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Diplomatic Tolerance as Means of a New Cultural Communication in International Practice
The article is devoted to the problem of tolerance in various spheres of social life and especially in international practice it contributes to the solution of many social problems emerged within society. The urgency of the study is to use the most accepted tolerant practices for the manifestation of new cultural communication in international practice, as well as to show how diplomatic measures can prevent world conflicts. The purpose of the paper is to consider and analyse the concept of "tolerance", its limits of application are established. In today's world, the problem is aggravated in the context of social conflicts, social tension in the international community, and the diplomatic platform in various types of societies. The problem of tolerance covers all spheres of social life of any state: social, political, religious, and personal. The concept of tolerance is an antithesis of antipathy, hatred, and hostile attitude. The article reveals the typology of tolerance in all social spheres of its existence. Along with the notion of "tolerance" in society there is also the concept of "intolerance". Intolerance has often a hidden position, an implicit one. In particular, tolerance is studied as a universal condition of man existence and the interconnection of people in the space of intercultural relations. The methodological approaches to resolving conflicts by diplomatic methods and sociological-analytical analysis of tolerant practices are revealed. There is no need for Ukraine to resort to tolerance level reduction as this can lead to a negative impact on the international image as a European legal democratic state. It may cause a potential threat to the peaceful coexistence of national and ethnic minorities, as well as to civil society formation and the Ukrainian political nation development.
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Modern Requirements of International Standards for Selecting and Training Penitentiary Personnel
The purpose of the article is to analyze and summarize the current requirements of international legal standards in the field of protection prisoners' rights and their treatment with regard to selecting and training the personnel of penal bodies and institutions; recommendations concerning their incorporation into the current legislation of Ukraine have been developed. The relevance of the chosen topic is explained by the importance of the international and legal component of selecting and training the personnel of penal bodies and institutions in the context of modern integration processes of world and European level, including the sphere of penitentiary activity. Investigating the problem of selecting and training qualified personnel for the penitentiary system of Ukraine, taking into account the requirements of international and legal standards should contribute to strengthening the legitimacy in the activities of the personnel of penal bodies and institutions, strengthening the discipline, stimulating the development of employees' professionally important qualities. Domestic and foreign scholars, in particular V.A. Anishchenko, V.A. Badyra, V.V. Vasylevych, V.B. Dvortsov, O.I. Ivankov, V.A. Lovochkin, S.V. Pietkov, O.B. Ptashynskyi, M.S. Puzyrov, V.M. Synov, O.O. Tymofieieva, V.O. Utkin studied specific aspects of the problem of influence of international and legal standards on selecting and training the personnel of penal bodies and institutions. The purpose of the article is to prove the fact that the basic provisions of international and legal standards in the field of protection prisoners' rights and their treatment serve as legal guidelines for reforming not only the national penal system, but are the basic values, which the penitentiary systems of most modern civilized states seek for. 1. In accordance with the essence of international and legal standards, the personnel of penal bodies and institutions shall include specialized staff, in particular social workers, medical staff, psychologists, senior ...
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СОЦІАЛЬНЕ ЗАБЕЗПЕЧЕННЯ: МІЖНАРОДНО-ПРАВОВИЙ АСПЕКТ ; SOCIAL SECURITY: THE INTERNATIONAL LEGAL ASPECT
У статті розглянуто соціальне забезпечення крізь призму міжнародного права. Розкрито сутність соціального забезпечення, закріплення права на соціальне забезпечення та міжнародних стандартів соціального забезпечення в документах Організації Об'єднаних Націй (у Загальній декларації прав людини 1948 року, Міжнародному пакті про економічні, соціальні та культурні права 1966 року), Міжнародної організації праці (Конвенція про мінімальні норми соціального забезпечення 1952 року, Конвенція про основні цілі та норми соціальної політики 1962 року, Рекомендацію №202 щодо мінімальних рівнів соціального захисту), Європейського Союзу (Хартія Співтовариства про основні соціальні права працівників 1989 року), Ради Європи (Європейська соціальна хартія, Європейський кодекс соціального забезпечення 1964 року). Метою даної статті є дослідження міжнародно-правового регулювання соціального забезпечення, міжнародного співробітництва у цій сфері, а також взаємозв'язку соціального забезпечення та економічного розвитку. Досліджено взаємозв'язок функціонування ефективних систем соціального забезпечення із досягненням Цілей сталого розвитку ООН до 2030 року, які прийшли на заміну Цілям розвитку тисячоліття, які були визначені на період 2000-2015 рр. Розкрито основні ідеї Рекомендації №202 МОП щодо мінімальних рівнів соціального захисту полягають у наступному. Для набуття членства в Європейському Союзі Україна має відповідати всім критеріям членства, у тому числі й у соціальній сфері. Розглянуто мету та діяльність Міжнародної асоціації соціального забезпечення (ISSA) – організацією у сфері соціального забезпечення, яка була заснована в 1927 році під егідою Міжнародної організації праці, і сьогодні налічує понад 320 установ-членів з більш ніж 160 країн. Розкрито тезу про те, що система соціального забезпечення є національною і розробляється з урахуванням національного контексту, водночас її базові аспекти мають відповідати міжнародним стандартам соціального забезпечення, які гарантують кожній людині право на гідне життя у випадку настання соціальних випадків (ризиків). ; The article considers social security through the prism of international law. The essence of social security, enshrining the right to social security and international social security standards in the documents of the United Nations (the Universal Declaration of Human Rights of 1948, the International Covenant on Economic, Social and Cultural Rights of 1966), the International Labor Organization Social Security (Minimum Standards) Convention, 1952, Social Policy (Basic Aims and Standards) Convention, 1962, Recommendation №202 on Minimum Levels of Social Protection), the European Union (Community Charter of the Fundamental Social Rights of Workers 1989), the Council of Europe (European Social Charter, European Social Security Code of 1964). The purpose of this article is to study the international legal regulation of social security, international cooperation in this area, as well as the relationship between social security and economic development. The relationship between the functioning of effective social security systems and the achievement of the UN Sustainable Development Goals by 2030, which replaced the Millennium Development Goals set for the period 2000-2015, has been studied. The main ideas of ILO Recommendation 2202 on minimum levels of social protection were mentioned. To become a member of the European Union, Ukraine must meet all the criteria for membership, including in the social sphere. The authors studied purpose and activities of the International Social Security Association (ISSA) - an organization in the field of social security, which was founded in 1927 under the auspices of the International Labor Organization, and today has more than 320 member institutions from more than 160 countries. The authors have revealed the thesis that social security system is national and is developed taking into account the national context, while its basic aspects must meet international social security standards, which guarantee everyone the right to a dignified life in case of social events (risks).
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Information Activity of the International Organization "Reporters without Borders" in Ukraine
The author of the article treats the freedom of the press as one of important guaranties of information security as it provides the access of citizens to full, all-sided and truthful information, defends public and individual consciousness from propaganda influence and other forms of manipulation, stimulates accumulation, renovation and your transmission of information within social system. The position of key countries of the world concerning the problem of freedom of speech securing by legislative regulation is clarified; information activity and conceptual grounds for functioning of non-governmental international organization "Reporters without borders" in Ukraine are analyzed. The author of the article also analyzes the principal methods of censorship in Ukraine: direct censorship, that is censoring the content of information programs and published materials: censoring crimes against journalists; preventing mass media representatives from fulfilling their professional duties; exerting pressure upon the press by state power bodies and local self-governments; creating unequal competition conditions in mass media market; prosecuting unmotivated suits against mass media in law courts with the demand of financial compensation for moral detriment or damage to business reputation for groundlessly enormous sums. Author's special attention is paid to the pressure on free mass media, threats to life and health of journalists according to information data of "Reporters without Borders" organization .Physical violence remains the gravest manifestation of censorship against Ukrainian journalists. InUkrainethere are registered cases of criminal methods of influence against mass media representatives, connected with their professional activities. The most widely used methods of pressure on journalists are threats, aimed at cessation or limitation of journalistic activities. And it takes place, unfortunately, under conditions of passivity of Ukrainian system of human rights defense. In conclusions the author of the article ...
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Economic and Legal Support of Tourist Activity. National and International Experience
The author analyzes the norms of national legislation, namely the Law of Ukraine "About Tourism", the Civil Code, the Commercial Code as well as the international experience of France, Malaysia, Turkey, Spain and other countries. The author defines the main directions of tourist activity and subjects which provide tourist services. The subjects, which provide tourist services, are travel operators and travel agents. The author analyzes the difference between travel operators and travels agents. Furthermore, the author explored procedure for granting licenses as a kind of state regulations of economic activity. New requirements for obtaining a tourist license were investigated. Particular attention is paid to financial guarantees. This guarantee depends on different factors (office location, tourists' destination). Also, legislation declares additional responsibilities to tour operates and tour agents. The author analyzed national system of state and local self-government bodies and special bodies (agency), and international system of government and no government bodies. The author points out the importance of interaction between public authorities and the private sector. Moreover, the article pays attention to the importance of public control over tourism activities. Finally, the author proclaims indication of directions for improvement of national legislation.
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International Legal Standards of Personal Autonomy in Academic Culture and Scientific Cooperation
This study is relevant to global discussions concerning freedom of research in view of transformations in science effectiveness evaluation, funding and research organization, as well as Ukrainian context of educational reform. Main objectives of the article are to study international legal standard of personal autonomy in scientific life and academic culture, the role of personal autonomy in Ukraine's global scientific and technical cooperation development. Methods of analysis and synthesis are used to study legal relations and normative guarantees of personal autonomy in academic culture and scientific cooperation. Comparison method is used to identify common and distinct problems in the development of scholars' personal autonomy in Ukraine and in the world. In conclusion, international legal standards of personal autonomy in academic culture and scientific cooperation prescribe imperative of individual and institutional independence and responsibility in the search and transfer of knowledge, demands respect for the freedom of scientific research, academic communication, and expression of views. This standard is connected with human dignity, the goal of education to develop human abilities to control own life, to be a successful and happy citizen in a democratic information society. Self-organization of scientists helps to overcome threats to personal autonomy, such as academic dishonesty, monopolism, paternalism, formalism, and bureaucracy. New Ukrainian law on education creates instruments for combating academic dishonesty and allows initiatives for science and education improvement, although administrative regulations still impose controversial standards of scientific quality, for example, the requirement of publications in periodicals indexed by scientometric databases Scopus or Web of Science to confer academic rank. Ukrainian academic culture needs modernization to raise the scientific research and create the basis of a competitive innovative economy. It is necessary to develop the Ukrainian ...
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Implementation of International Standards on Effective Protection in National Criminal Procedure Legislation
The article deals with the issue regarding ensuring of effective protection in criminal proceedings. Following analysis of international acts and cases of the European Court of Human Rights international standards which are designated for the exercise of the right to protection in criminal proceeding and ensuring of its efficiency have been highlighted. It has been proposed to divide these standards in the following groups: i) standards which are aimed at ensuring efficiency of the legal defense carried out by the convicted person independently; ii) standards which contribute to effective legal defense carried out by defense attorney; iii) standards which were developed for effective legal defense carried out by the party of defense (by a convicted person and a defense attorney); iv) standards which have requirements to the state or its bodies and provides its bodies with obligations to ensure an effective legal defense. In this group of standards, the author highlights some elements compliance with which contribute to effective legal defense in criminal proceedings. Following a systematical analysis of the decisions of the European Court of Human Rights it has been concluded that majority of international standards have been implemented in national criminal procedure legislation. At the same time there is a space for improvement because there are standards which were not enshrined in Criminal Procedure Code of Ukraine such as: presentation of procedural documents to the convicted person in his language or other language he/she speaks if he/she signed these documents; providing with an opportunity to choose the defense attorney including the cases of his/her attraction upon appointment; binding the state to ensure the real defense of the suspect, convicted person because the appointment of the defense attorney does not ensure effective legal aid etc.
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Abuse and Overcoming the Law at the International and Regional Level
The article is devoted to the study of the phenomenon of «abuse of rights» in terms of its negative manifestation in different legal systems. In order to clarify the legal nature and content of the abuse of law, the question of the relationship between lawful and wrongful conduct was analyzed. Based on the study of doctrinal sources on this issue, ways to overcome the abuse of rights have been identified at the international and regional levels. The monitoring of foreign and national legislation in the article led to the conclusion that abuse of law is a phenomenon that permeates all branches of law and all groups of legal relations. The implementation of knowledge and legal traditions of international and domestic regulation of this category makes it possible to develop new ways to combat abuse of law at the social and legal levels. In our opinion, the legal significance of regulations aimed at counteracting the phenomenon of abuse of rights at the regional level in domestic law is significantly underestimated. The principle of inadmissibility of abuse of rights does not have its own stable logical theoretical construction, including at the constitutional and legal level, which indicates the need to enshrine it in a separate provision of the Constitution of Ukraine. At the same time, it should be recognized that effective counteraction to abuse of rights at the legislative level should be carried out both at the level of general legal principles and at the level of special industry regulations and norms.
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INTERNATIONAL BUSINESS IN UKRAINE: TAX COMPONENT ; МІЖНАРОДНИЙ БІЗНЕС В УКРАЇНІ: ПОДАТКОВА СКЛАДОВА
In the system of regulation of international business, the tax component is of exceptional importance. The development of business is largely dependent on tax policy tools, the actual task of which is to create an optimal tax field in Ukraine, for the development of an open national economic system. The article is devoted to the study of theoretical and practical tax aspects in the international business of Ukraine. Effective level and taxation regime helps to attract foreign capital, develop international business, increase state revenues and increase gross domestic product of the country. The factors hindering the process of investing in our country are considered. The problems, as well as ways of their solution, concerning the tax component of Ukrainian business are analyzed. Detailed attention is focused on some tax aspects, which primarily include: transfer pricing rules, the rule of "thin capitalization", the rules of reporting of international groups of companies by country. Essential characteristics, features and rules of transfer pricing and "thin capitalization" are highlighted. The actions on the BEPS Action Plan are considered, which propose to eliminate the shortcomings of international tax regulation and differences in the national tax legislation of different countries, which promote "concealment" of corporate profits and its artificial transfer to low tax jurisdictions, where companies are no longer engaged in economic activity. The proposals on the improvement of bills that will recognize Ukraine as a cooperating country on taxation issues have been formed. These bills will make it possible to strengthen the economic link between Ukraine and the countries of the CIS and Eastern Europe. Recovering and strengthening these ties is the easiest to date, as each party feels that need. Right now Ukraine is taking measures for their restoration on the basis of an effective market mechanism of economic interaction. ; У системі заходів регулювання міжнародного бізнесу податкова складова має виняткове значення. Розвиток бізнесу значною мірою залежить від інструментів податкової політики, актуальним завданням якої є створення оптимального податкового поля в Україні, для розвитку відкритої національної економічної системи. Статтю присвячено вивченню теоретичних та практичних податкових аспектів у міжнародному бізнесі України. Ефективний рівень і режим оподаткування сприяє залученню іноземного капіталу, розвитку міжнародного бізнесу, збільшення державних доходів і зростання валового внутрішнього продукту країни. Розглядаються чинники які гальмують процес інвестування до нашої країни. Аналізуються проблеми, а також шляхи їх вирішення, щодо податкової складової бізнесу України. Детально зосереджується увага на деякі податкові аспекти до яких в першу чергу належать: правила трансфертного ціноутворення, правило «тонкої капіталізації», правила звітності міжнародних груп компаній в розрізі країн. Висвітлено сутнісні характеристики, ознаки та правила трансфертного ціноутворення та «тонкої капіталізації». Розглянуто дії щодо Плану дій BEPS, які прогнозують ліквідувати недоліки міжнародного податкового регулювання та розбіжності в національному податковому законодавстві різних країн, які сприяють «приховуванню» корпоративного прибутку та штучного його переміщенні до низькоподаткових юрисдикцій, де вже компанії не здійснюють економічну діяльність. Сформовано пропозиції щодо удосконалення законопроектів, які дозволять визнати Україну як країну, що співпрацює з питань оподаткування. Ці законопроекти дадуть змогу зміцнити економічний зв'язок між Україною та країнами СНД і Східної Європи. Відновлення і зміцнення цих зв'язків, це найлегше на сьогодні, оскільки кожна сторона відчуває потребу в цьому. Саме зараз Україна вживає заходи щодо їх відновлення на основі ефективного ринкового механізму економічної взаємодії
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