Centre of Vital Interests, as Close Individual or Economic Ties with a State
Journal Title: Право та державне управління - Year 2016, Vol 1, Issue
Abstract
The author highlights scientific and practical problems of double taxation taking the center of individuals’ vital interests into account. The causes and enactments of a financial and legal definition “center of vital interests” in international and domestic law have been analyzed. Since 2004 Ukraine’s legislation still has not have any interpretation of the meaning of “center of vital interests.” Usually this term is interpreted based on its constituent elements such as economic, social, family bounds, political, professional, economic, cultural and other activities, and the place of its realization etc. Besides the legal dimension of the abovementioned elements gives opportunities for an broad interpretation of the legal category of “center of vital interests”, because a person may have dwelling in the jurisdiction of another country while at the same time retrieving all the constituent elements. However, the lack of a clear definition of the term “center of vital interests” leads to broad interpretation of it, which leads to ambiguity in its enforcement (especially judicial) practice: fixation on links of a person to financial (economic) interests, family, dwelling registration, permits, civil law or labor contracts, duration of stay in the territory of a particular country etc. This interpretation is generally correct, but we need more precise clarification to apply it. In the modern conditions of globalization one of the features of the international community is growth of real interdependence between states that seek to harmonize national interests with the interests of other countries. It is natural for Ukraine’s European choice which requires effective forms of entry into the European Union space. The realization of this course related to implementation of the European Union for the development of national tax legislation according to the EU standards.
Authors and Affiliations
Є. С. Маринчак
Keywords
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